[Adopted as last amended by L.L. No. 5-2003]
Real property located in the Village of Baxter Estates, Town of North Hempstead, County of Nassau, State of New York, owned by one or more persons, each of whom is or will be at least 65 years of age on or before December 31 next following the appropriate taxable status date of the Village, or real property owned by husband and wife or by siblings, one of whom is or will be at least 65 years of age on or before December 31 next following the appropriate taxable status date of the Village, shall be exempt from taxation for Village purposes to the extent of 50% of the assessed valuation thereof subject to the following provisions of this article. For the purposes of this article, "sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.
No exemption under this article shall be granted unless the owner shall have held an exemption under this article for his previous residence or unless the title of the property shall have been vested in the owner or one of the owners of the property for at least 12 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of death and then becomes vested solely in the survivor by virtue of devise by or descent from the deceased spouse, the time of ownership of the property by the deceased spouse shall be deemed also a time of ownership by the survivor, and such ownership shall be deemed continuous for the purposes of computing such period of 12 consecutive months.
In the event of a transfer by one spouse to the other spouse of all or part of the title to the property, the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of 12 consecutive months.
Where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption, and such periods of ownership shall be deemed to be consecutive for purposes of this article.
Where a residence is sold and replaced with another within one year and both residences are within the State of New York, the period of ownership of both properties shall be deemed consecutive for purposes of this article.
Where the owner or owners transfer title to property which, as of the date of transfer, was exempt from taxation under the provisions of this article, the reacquisition of title by such owner or owners within nine months of the date of transfer shall be deemed to satisfy the requirement of this section that the title of the property shall have been vested in the owner or one of the owners for such period of 12 consecutive months.
Where, upon or subsequent to the death of an owner or owners, title to property which as of the date of such death was exempt from taxation under such provisions becomes vested, by virtue of devise or descent from the deceased owner or owners, or by transfer by any other means within nine months after such death, solely in a person or persons who, at the time of such death, maintained such property as a primary residence, the requirement of this article that the title of the property shall have been vested in the owner or one of the owners for such period of 12 consecutive months shall be deemed satisfied.
An exemption from taxation for Village purposes may be granted in accordance with the schedule set forth in Subsection B of § 157-6 of this article if the income of the owner or the combined income of the owners of the property, for the income tax year immediately preceding the date of making the application for exemption, does not exceed the maximum amount of income set forth in Subsection A of § 157-6 of this article. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year.
Where title is vested in either the husband or the wife, their combined income may not exceed such sum, except where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection B of § 157-9 of this article, then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum.
Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts, inheritances, payments made to individuals because of their status as victims of Nazi persecution, as defined in Public Law 103-286, codified at 42 U.S.C. § 1437a, or monies earned through employment in the federal foster grandparent program, and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law, excluding the school tax relief (STAR) exemption authorized by § 425 of the Real Property Tax Law, have been subtracted from the total amount assessed.
In order to qualify for such exemption from taxation for Village purposes, the subject real property must be used exclusively for residential purposes; provided, however, that in the event any portion of such property is not so used exclusively for residential purposes but is used for other purposes, such portion used for other purposes shall be subject to taxation, and only that portion thereof used for residential purposes shall be eligible for the exemption provided by this article.
In order to qualify for such exemption, the subject real property must be the legal residence of and occupied in whole or in part by the owner or by all of the owners of the property, except where:
An owner is absent from the residence while receiving health-related care as an inpatient of a residential health-care facility, as defined in § 2801 of the Public Health Law, provided that any income accruing to that person shall be deemed income hereunder only to the extent that it exceeds the amount paid by such owner, spouse, or co-owner for care in such facility, and provided, further, that during such confinement such property is not occupied by other than the spouse or co-owner of such owner; or
The real property is owned by a husband and/or wife, or an ex-husband and/or an ex-wife, and either is absent from the residence due to divorce, legal separation or abandonment, and all other provisions of this article are met, provided that, where an exemption was previously granted when both resided on the property, then the person remaining on the real property shall be 62 years of age or over.
For the purposes of this article, title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides and which is represented by his or her share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant-stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this article, and any exemption so granted shall be credited by the appropriate taxing authority against the assessed valuation of such real property; the reduction in real property taxes realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
Notwithstanding any other provision of law to the contrary, the provisions of this article shall apply to real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property tax exemption pursuant to this article, were such person or persons the owner or owners of such real property.
The real property tax exemption on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
Application for such exemption must be made by the owner, or all of the owners of the property, on forms prescribed by the State Board to be furnished by the Assessor of the Village of Baxter Estates and shall furnish the information and be executed in the manner required or prescribed in such forms, and shall be filed in the office of the Assessor of the Village of Baxter Estates on or before the first day of January of each year or on such other appropriate taxable status date as may hereafter be provided by law. Notice of the necessity for filing shall be given as provided for in Real Property Tax Law § 467. Notwithstanding the foregoing, an application for exemption may be filed with the assessing office after the appropriate taxable status date, but not later than the last date on which a petition with respect to complaints of assessment may be filed, where the failure to file timely such an application results from: (1) a death of the applicant's spouse, child, parent, brother or sister, or (2) and illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date.
The Village shall notify, or cause to be notified, each person owning residential real property in the Village of the provisions of this article. Such notice shall be sufficient if a notice or legend is sent on or with each tax bill to such persons, stating that the owner may be eligible for senior citizen tax exemptions, setting forth the date by which the owner must apply for such exemptions, and identifying, by name, address and telephone number, the Village Clerk or other Village representative from whom such owner may obtain additional information.
Each cooperative apartment corporation owning real property within the Village shall notify each of its tenant-stockholders residing within the Village at real property owned by such corporation of the content of such notice.
Failure to notify, or caused to be notified, any person who is in fact eligible to receive the exemption provided by this article, or the failure of such person to receive same, shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
At least 60 days prior to the appropriate taxable status date, the Village shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment role an application form and a notice that such application must be filed on or before the taxable status date, and be approved, in order for the exemption to be granted. The Village shall, within three days of the completion and filing of a tentative assessment role, notify by mail any applicant who has included with his or her application at least one self-addressed, pre-paid envelope, for the approval or denial of the application; provided, however, that the Village shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two such envelopes with his or her application. Where an applicant is entitled to a notice of denial pursuant to this article, such notice shall be on a form prescribed by the State Board, and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail any such application form or notices, or the failure of such person to receive any of the same, shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
Any person convicted of having made any willful false statement in any application for exemption submitted to the Village hereunder shall be disqualified from eligibility with respect to property owned by such person within the Village for a period of five years from the date of such conviction.