It is the purpose of this article to give seniors who receive
the enhanced STAR tax exemption and seniors age 65 and over receiving
an exemption pursuant to § 425, Subdivision 4, or § 467
of the Real Property Tax Law an extra five days to pay their property
taxes. The Board finds that many seniors depend on their social security
check as their sole means of income. Seniors may find it difficult
to make their property tax payments on the first of the month because
of the delay in receiving their social security checks. This local
law recognizes this deadline is tight and gives seniors more time
to pay their bills while they are waiting for the social security
checks.
Pursuant to the provisions of § 925-b of the New York
State Real Property Tax Law, the Town Board of the Town of East Hampton
authorizes an extension of no more than five business days for payment
of taxes without interest or penalty for those residents who receive
an enhanced STAR exemption pursuant to § 425, Subdivision
4, or § 467 of the New York State Real Property Tax Law.