[Amended 1-3-1984; 1-14-1987; 2-22-1990 by L.L. No. 3-1990; 12-12-1990; 10-23-1991 by L.L. No.
6-1991; 1-13-1993 by L.L. No. 1-1993; 10-26-1994 by L.L. No.
9-1994; 12-13-1995 by L.L. No. 10-1995; 12-11-1996 by L.L. No.
16-1996]
A. The Town Board hereby adopts, pursuant to § 467
of the Real Property Tax Law and Chapter 588 of the Laws of 1989,
a partial exemption from real property taxes for persons 65 years
of age or older. Under an amendment to § 467 under Chapter
313 of the New York State Laws of 1996, signed into law July 17, 1996,
persons are permitted to subtract all medical and prescription drug
expenses not reimbursed or paid by insurance to be excluded from the
computation of an applicant's income, the latter being used as one
of the criteria for determining the applicant's eligibility for the
senior exemption.
B. The Town Board hereby adopts, pursuant to § 467
of the Real Property Tax Law, a partial exemption from real property
taxes for persons 65 years of age or older. Under an amendment signed
into law in 2002, the maximum income ceiling for the basic exemption
is increased from $24,000 to $29,000. This increase also affects the
“sliding scale” option [§ 467 (1) (b)]. The
following income eligibility levels will apply:
[Amended 3-10-1999 by L.L. No. 4-1999; 1-10-2001 by L.L. No.
1-2001; 11-13-2002 by L.L. No. 7-2002; 1-14-2004 by L.L. No.
2-2004; 2-28-2007 by L.L. No. 2-2007]
Income
|
Percentage of Exemption
|
---|
2007
|
---|
$0 to $26,000
|
50%
|
$26,000 to $27,000
|
45%
|
$27,000 to $28,000
|
40%
|
$28,000 to $29,000
|
35%
|
$29,000 to $29,900
|
30%
|
$29,900 to $30,800
|
25%
|
$30,800 to $31,700
|
20%
|
$31,700 to $32,600
|
15%
|
$32,600 to $33,500
|
10%
|
$33,500 to $34,400
|
5%
|
Income
|
Percentage of Exemption
|
---|
2008
|
---|
$0 to $27,000
|
50%
|
$27,000 to $28,000
|
45%
|
$28,000 to $29,000
|
40%
|
$29,000 to $30,000
|
35%
|
$30,000 to $30,900
|
30%
|
$30,900 to $31,800
|
25%
|
$31,800 to $32,700
|
20%
|
$32,700 to $33,600
|
15%
|
$33,600 to $34,500
|
10%
|
$34,500 to $35,400
|
5%
|
Income
|
Percentage of Exemption
|
---|
2009
|
---|
$0 to $28,000
|
50%
|
$28,000 to $29,000
|
45%
|
$29,000 to $30,000
|
40%
|
$30,000 to $31,000
|
34%
|
$31,000 to $31,900
|
30%
|
$31,900 to $32,800
|
25%
|
$32,800 to $33,700
|
20%
|
$33,700 to $34,600
|
15%
|
$34,600 to $35,500
|
10%
|
$35,500 to $36,400
|
5%
|
Income
|
Percentage of Exemption
|
---|
2010
|
---|
$0 to $29,000
|
50%
|
$29,000 to $30,000
|
45%
|
$30,000 to $31,000
|
40%
|
$31,000 to $32,000
|
35%
|
$32,000 to $32,900
|
30%
|
$32,900 to $33,800
|
25%
|
$33,800 to $34,700
|
20%
|
$34,700 to $35,600
|
15%
|
$35,600 to $36,500
|
10%
|
$36,500 to $37,400
|
5%
|
[Added 2-22-1990 by L.L. No. 3-1990]
All persons who qualify for a partial exemption
from real estate taxes pursuant to § 467 of the Real Property
Tax Law shall not be denied such exemption because they turn age 65
after the taxable status date of March 1 but before December 31 of
one same calendar year.
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 income
limits under the New York State Real Property Tax Law. Where title
is vested in either the husband or the wife, their combined income
may not exceed such sum. Such income shall include social security
and retirement benefits, interest, dividends, net rental income, salary
or earnings and net income from self-employment, but shall not include
gifts or inheritances.
[Amended 1-14-1987; 3-23-1988 by L.L. No. 2-1988; 7-13-1988 by L.L. No.
4-1988]
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 24
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, 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 purposes of
computing such period of 24 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 proceedings, 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 period of ownership shall be deemed to be consecutive for
purposes of this article.
C. Unless the property is used exclusively for residential
purposes; provided, however, that in the event that 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.
[Amended 3-23-1988 by L.L. No. 2-1988]
D. Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all of the
owners of the property, provided that an owner who is absent while
receiving health-related care as an inpatient of a residential health
care facility, as defined in § 2801 of the Public Health
Law, shall be deemed to remain a legal resident and an occupant of
the property while so confined, and income accruing to that person
shall 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.
[Amended 3-23-1988 by L.L. No. 2-1988]
[Amended 1-3-1984]
Application for such exemption must be made
by the owner or by all of the owners of the property on forms prescribed
by the State Board of Equalization and Assessment, to be furnished
by the Board of Assessors of the Town, and such application shall
furnish the information and be executed in the manner required or
prescribed in such forms and shall be filed in such Assessors' office
on or before the appropriate taxable status date.