[Adopted 2-9-1977; last amended 2-21-2007 by L.L. No. 1-2007]
A. 
Beginning July 1, 2006, for persons 65 years of age or over, and effective as hereinafter provided, there shall be an exemption from taxation for Town purposes on real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, to the extent of the percentage of assessed valuation provided in the following schedule, determined by the maximum income eligibility level also provided in the following schedule:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$26,000 or less
50%
More than $26,000 but less than $27,000
45%
$27,000 or more but less than $28,000
40%
$28,000 or more but less than $29,000
35%
$29,000 or more but less than $29,900
30%
$29,900 or more but less than $30,800
25%
$30,800 or more but less than $31,700
20%
$31,700 or more but less than $32,600
15%
$32,600 or more but less than $33,500
10%
$33,500 or more but less than $34,400
5%
B. 
Beginning July 1, 2007 for persons 65 years of age or over, and effective as hereinafter provided, there shall be an exemption from taxation for Town purposes on real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, to the extent of the percentage of assessed valuation provided in the following schedule, determined by the maximum income eligibility level also provided in the following schedule:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$27,000 or less
50%
More than $27,000 but less than $28,000
45%
$28,000 or more but less than $29,000
40%
$29,000 or more but less than $30,000
35%
$30,000 or more but less than $30,900
30%
$30,900 or more but less than $31,800
25%
$31,800 or more but less than $32,700
20%
$32,700 or more but less than $33,600
15%
$33,600 or more but less than $34,500
10%
$34,500 or more but less than $35,400
5%
C. 
Beginning July 1, 2008, for persons 65 years of age or over, and effective as hereinafter provided, there shall be an exemption from taxation for Town purposes on real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, to the extent of the percentage of assessed valuation provided in the following schedule, determined by the maximum income eligibility level also provided in the following schedule:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$28,000 or less
50%
More than $28,000 but less than $29,000
45%
$29,000 or more but less than $30,000
40%
$30,000 or more but less than $31,000
35%
$31,000 or more but less than $31,900
30%
$31,900 or more but less than $32,800
25%
$32,800 or more but less than $33,700
20%
$33,700 or more but less than $34,600
15%
$34,600 or more but less than $35,500
10%
$35,500 or more but less than $36,400
5%
D. 
Beginning July 1, 2009, for persons 65 years of age or over, and effective as hereinafter provided, there shall be an exemption from taxation for Town purposes on real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, to the extent of the percentage of assessed valuation provided in the following schedule, determined by the maximum income eligibility level also provided in the following schedule:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$29,000 or less
50%
More than $29,000 but less than $30,000
45%
$30,000 or more but less than $31,000
40%
$31,000 or more but less than $32,000
35%
$32,000 or more but less than $32,900
30%
$32,900 or more but less than $33,800
25%
$33,800 or more but less than $34,700
20%
$34,700 or more but less than $35,600
15%
$35,600 or more but less than $36,500
10%
$36,500 or more but less than $37,400
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, have been subtracted from the total amount assessed.
A. 
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 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 section, 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.
No exemption shall be granted:
A. 
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 application for exemption exceeds the maximum sum authorized by the provisions of § 467 of the Real Property Tax Law. "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 wife, their combined income 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 P.L. 103-286 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. The provisions of this subsection notwithstanding, such income shall not include veterans disability compensation, as defined in Title 38 of the United States Code. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.
B. 
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 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 husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor, and such ownership shall be deemed continuous for the purpose of computing such period of 12 consecutive months; provided, further, that in the event of a transfer by either a husband or wife 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; and provided, further, that 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 the application is made for exemption, and such periods of ownership shall be deemed to be consecutive for the purposes of this section. Where a residence is sold and replaced with another within one year and is in the same assessing unit or municipality, the period of ownership of the former property shall be combined with the period of ownership of the replacement residence and deemed consecutive for exemption from taxation by each such assessing unit or municipality. Notwithstanding any other provision of law, where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for the exemption from taxation by a municipality within the state granting such exemption. 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 section, 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 subsection 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 subsection 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.
C. 
Unless the property is 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 shall be subject to taxation, and the remaining portion only shall be entitled to the exemption provided by this article.
D. 
Unless the real property is the legal residence and is occupied, in whole or in part, by the owner or by all of the owners of the property; except where:
(1) 
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 only be income only to the extent that it exceeds the amount paid by such owner, spouse, or co-owner for care in the 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
(2) 
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 not satisfied such that an exemption was previously granted when both resided on the property and the person remaining on the real property shall be 62 years of age or over.
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 appropriate local assessing unit, and shall furnish the information and be executed in the manner required or prescribed on such forms and shall be filed with the Town Assessor's Office on or before the appropriate taxable status date. Notwithstanding any other provision of law, any person otherwise qualifying under this section shall not be denied the exemption under this section if he becomes 65 years after the appropriate taxable status date and on or before December 31 of the same year.
A. 
At least 60 days prior to the appropriate taxable status date, the Town Assessor's office shall mail to each person who was granted exemption pursuant to this section on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. The Town Assessor's office shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope, of the approval or denial of the application; provided, however, that the Town Assessor's Office shall, upon receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subsection, 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 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.
B. 
The Town Assessor's office shall accept applications for the renewal of exemptions pursuant to this section after the taxable status date. In the event that the owner or all of the owners of property which has received an exemption pursuant to this section on the preceding assessment roll fail to file the application required pursuant to this section on or before taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the date for the hearing of complaints.
A. 
Any conviction of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of five years.
B. 
Notwithstanding any inconsistent provisions of the New York State Real Property Tax Law, the collection of any amount of tax erroneously exempted due to an incorrect statement in an application for exemption shall be enforceable in the same manner provided for the collection of delinquent taxes pursuant to the provisions of Article 11 of the New York State Real Property Tax Law.
C. 
Any fine levied pursuant to this section shall be paid to the appropriate assessing authority.
The real property tax exemption on real property owned by a husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded by the Town solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.