[Adopted 8-2-1982]
[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[1]]
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.
[1]
Editor's Note: Section 2 of this local law provided that it shall apply to assessment rolls prepared on the basis of taxable status dates occurring after 1-1-1990.
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.[1]
[1]
Editor's Note: Local Law No. 2-1985, adopted February 13, 1985, authorized an application for a renewal of an exemption granted pursuant to Real Property Tax Law § 467(d) to be filed on or before the date of hearing complaints in the Town of Bethlehem. As of 1986 this date became the third Tuesday in May.