[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.
A.
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.
B.
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.
C.
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.
D.
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.
E.
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.
F.
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.
A.
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.
B.
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.
C.
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.
A.
Maximum amount of income: $29,899.99.
B.
Exemption schedule.
[Amended 9-19-2005 by L.L. No. 1-2005]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
| |
|---|---|---|
|
No more than $25,000
|
50%
| |
|
$25,000 or more, but less than $26,000
|
45%
| |
|
$26,000 or more, but less than $27,000
|
40%
| |
|
$27,000 or more, but less than $27,900
|
35%
| |
|
$27,900 or more, but less than $28,800
|
30%
| |
|
$28,800 or more, but less than $29,700
|
25%
| |
|
$29,700 or more, but less than $30,600
|
20%
| |
|
$29,700 or more, but less than $30,600
|
15%
| |
|
$30,600 or more, but less than $31,500
|
10%
| |
|
$31,500 or more, but less than $32,400
|
5%
|
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:
A.
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
B.
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.
A.
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.
B.
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.
A.
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.
B.
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.
C.
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.
