[Adopted 4-7-1993 by L.L. No. 4-1993]
A. 
Real property in the Town of Plattekill owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, or by siblings, one of whom is 65 years of age or over, shall be exempt from taxation by the Town of Plattekill, to the extent established from time to time by resolution of the Town Board following public hearing, upon compliance with the provisions of this article, for the fiscal year for which an application is filed. For purposes of this section, "sibling" shall mean brother or sister, whether related through whole blood, half blood or adoption.
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on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.
C. 
Any person otherwise qualifying under this section shall not be denied the exemption under this section if he or she becomes 65 years of age after the appropriate taxable status date, but on or before December 31 of the same year.
A. 
Application for such exemption must be made by the owner or all of the owners of the property, as the case may be, on forms to be furnished by the Town Assessor's office, and shall furnish the information and shall be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before March 1 of each year.
B. 
Notwithstanding Subsection A of this section, an application for such exemption 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 assessment may be filed, where 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 the taxable status date.
C. 
The Assessor shall accept applications for renewal of exemptions pursuant to this section after the taxable status date in the event that the owner, or all of the owners, of property which has received an exemption pursuant to this section on the preceding assessment roll fails to file the application required pursuant to this section on or before taxable status date if such owner, or owners, files 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.
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 $250 and shall disqualify the applicant or applicants from further exemption for a period of five years.