[Adopted 3-20-1984 by L.L. No. 2-1984 as Ch. 81 of the 1984 Code]
A. 
Real property in the Town of Gardiner owned by one or more persons, each of whom is 65 years of age or over, or real property owned by a husband and wife, one of whom is 65 years of age or over, or real property owned by siblings, one of whom is 65 years of age or over, shall be exempt from taxation by the Town to the extent of 50% of the assessed valuation thereof or such lesser per centum of assessed value thereof for persons whose maximum income eligibility is increased in accordance with the provisions of Paragraph (b)(3) of Subdivision (1) of § 467 of the Real Property Tax Law of the State of New York. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed.
[Amended 10-5-2004 by L.L. No. 8-2004]
B. 
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on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded by the Town solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
[Amended 4-10-1984; 2-5-1991 by L.L. No. 1-1995; 1-14-1992 by L.L. No. 1-1992; 3-7-1995 by L.L. No. 1-1995; 8-12-2003 by L.L. No. 3-2003; 10-5-2004 by L.L. No. 8-2004; 1-9-2007 by L.L. No. 1-2007; 2-6-2024 by L.L. No. 1-2024; 4-3-2024 by L.L. No. 3-2024]
No exemptions shall be granted:
A. 
If the income of the owner or the combined income of the owners of the property exceeds $36,400 for the income tax year immediately preceding the date of making the application for exemption, except that a partial exemption may also be granted in accordance with the provisions of Paragraph (b)(3) of Subdivision (1) of § 467 of the Real Property Tax Law according to the following schedule. "Income tax year" shall mean a twelve-month period for which the owner filed a federal personal income tax return, or if no such return is filed, the calendar year.
Income Range
Percent of Exemption
$0.01 to $36,400.00
50%
$36,400.01 to $37,399.99
45%
$37,400.00 to $38,399.99
40%
$38,400.00 to $39,399.99
35%
$39,400.00 to $40,299.99
30%
$40,300.00 to $41,199.99
25%
$41,200.00 to $42,099.99
20%
$42,100.00 to $42,999.99
15%
$43,000.00 to $43,899.99
10%
$43,900.00 to $44,799.99
5%
$44,800 or more
No Exemption
B. 
Unless the property is the legal residence of and is occupied in whole or in part by the owner or all the owners of the property in accordance with Subdivision 3(d) of § 467 of the Real Property Tax Law.
[Amended 8-12-2003 by L.L. No. 3-2003]
The Town shall notify or cause to be notified each person owning residential real property in the Town of the provisions of this article. The provisions of this section may be met by a notice or legend sent on or with each tax bill to such persons reading: "You may be eligible for senior citizen tax exemptions. Senior citizens have until month . . . ., day . . . ., year . . . ., to apply for such exemptions. For information please call or write . . . .," followed by the name, telephone number and/or address of the person or department selected by the Town to explain the provisions of this article. Failure to notify, or cause 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 the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
[Amended 10-5-2004 by L.L. No. 8-2004]
A. 
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 of Real Property Services to be furnished by the Town Assessor’s office on or before the taxable status date of the Town.
B. 
Notwithstanding § 194-4A above, pursuant to § 467, Subdivision 5-a of the Real Property Tax Law, an application may be filed with the Assessor after the appropriate taxable status date, but not later than the last date on which a petition with respect to complaints of assessments may be filed, when failure to file a timely application resulted from a death of the applicant’s spouse, child, parent, brother or sister; or an 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 taxable status date.
At least 60 days prior to the appropriate taxable status date, the Town Assessors shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll 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 assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his or her other application at least one self-addressed prepaid envelope, of the approval or denial of the application; provided, however, that the assessing authority shall, upon the 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 subdivision, such notice shall be on a form prescribed by the State Board of Real Property Services 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 and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
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.