[Amended 8-15-1979; 12-17-1986 by L.L. No. 2-1986]
Real property in the Town of Chili, Monroe County,
shall be exempt from taxation by the Town of Chili to the extent of
such percentages of assessed valuation thereof as the Town Board shall
determine from time to time by resolution, provided that the owners
comply with the provisions of § 467 of the Real Property
Tax Law and any amendments thereto relating to age requirements and
other conditions therein and further provided that the income or combined
incomes of said owner(s) do not exceed the sum established by resolution
in accordance with § 467 of the Real Property Tax Law.
[Added 4-4-1990 by L.L. No. 1-1990]
Owners of residences who reach the age of 65
after the taxable status date but before December 31 of the same calendar
year may apply for senior citizen exemption for that year.
[Added 12-18-1985 by L.L. No. 3-1985]
A. The time within which the Chili Town Assessor may
accept late applications for aged exemption renewals is up to and
including the fourth Tuesday in May in any given year.
[Amended 1-20-1993]
B. Pursuant to the authority of § 467, Subdivision
8, of the Real Property Tax Law of the State of New York, in the event
that the owner or all of the owners of property which has received
an exemption pursuant to this article on the preceding assessment
roll fail to file the application required pursuant to this article
on or before the 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.
C. Where such a late application is filed with the Assessor,
the Assessor shall file a verified statement in a form as prescribed
by the State Board of Real Property Services and submit the same,
along with the late application, to the Town Board of Assessment Review
for its action, reference being had to § 552, Subdivision
2(a), of the State Real Property Tax Law.
[Amended 12-3-2008 by L.L. No. 4-2008]
At least 60 days prior to the appropriate taxable
status date, the assessing authority shall mail to each person who
is 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. 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 persons.