[Adopted 1-26-1981 as Ch. 181 of
the 1981 Code]
This article shall hereafter be known and may
be cited as the "Senior Citizens Tax Exemption Law of the City of
Batavia."
A.
The purpose of this article is to provide a partial
exemption from taxation imposed by the Incorporated City of Batavia
upon real property situated within the City of Batavia owned by persons
65 years of age or over, pursuant to the authority vested in the city
by § 467 of the Real Property Tax Law of the State of New
York.
B.
Notwithstanding any other provision of this article,
any persons otherwise qualifying under this article shall not be denied
the exemption hereunder if he or she becomes 65 years of age after
the appropriate taxable status date and on or before December 31 of
the same year.
[Added 4-28-1991 by L.L. No. 2-1991]
The provisions of § 467 of the Real Property Tax Law of the State of New York, as amended through the effective date of this article, together with any further acts of the Legislature amendatory thereof or supplemental thereto, shall apply to and govern the determination of the exemption from taxation permitted by this article, to the extent specified in § 166-22 hereof, as if such § 467 had been more particularly set forth herein.
[Amended 3-16-1989 by L.L. No. 1-1989; L.L. No. 2-1990; L.L. No. 6-1991; 12-27-1993 by L.L. No.
8-1993]
Exemption from taxation shall be granted hereunder
based on the income of the owner or the combined income of the owners
of the real property in the income tax year immediately preceding
the date of application for exemption to the extent provided in accordance
with the following schedule:
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
|
|---|---|
|
$0 - $16,500
|
$ 50%
|
|
$16,501 - $17,100
|
$ 45%
|
|
$17,101 - $17,700
|
$ 40%
|
|
$17,701 - $18,300
|
$ 35%
|
|
$18,301 - $18,900
|
$ 30%
|
|
$18,901 - $19,500
|
$ 25%
|
|
$19,501 - $20,100
|
$ 20%
|
|
$20,101 - $20,700
|
$ 15%
|
|
$20,701 - $21,300
|
$ 10%
|
|
Over $21,300
|
$ 0%
|
