[Adopted 11-4-1998 by L.L. No. 3-1998]
This article is adopted pursuant to the authority
of Real Property Tax Law (RPTL) § 459-c. All definitions,
terms and conditions of such statute shall apply to this article,
and must be referred to upon enactment of this article, in applying
the provisions of same.
[Amended 11-19-2008 by L.L. No. 2-2008]
A.
Real property
owned by a person with disabilities whose income is limited by such
disabilities and property is used as the primary legal residence of
such person, 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 a public hearing of the scheduled percentage exemption,
in accordance with § 459-c of the Real Property Tax Law.
B.
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 shall be used to compute the percentage of exemption.
[Amended 11-19-2008 by L.L. No. 2-2008]
A.
To be eligible for the fifty-percent exemption authorized by Real
Property Tax Law § 459-c and implemented by this article,
the maximum income of such person shall not exceed $28,000. Any such
person having an income higher than $28,000 shall be eligible for
exemption in accordance with the schedule set forth below. Notwithstanding
the foregoing, no income paid to any person on veterans' disability
compensation, as defined in Title 38 of the United States Code, shall
be included for the purposes of calculating income for the exemptions
set forth below:
[Amended 2-19-2014 by L.L. No. 1-2014]
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
|
|---|---|
|
$28,001 to $28,999
|
45%
|
|
$29,000 to $29,999
|
40%
|
|
$30,000 to $30,999
|
35%
|
|
$31,000 to $31,899
|
30%
|
|
$31,900 to $32,799
|
25%
|
|
$32,800 to $33,699
|
20%
|
|
$33,700 to $34,599
|
15%
|
|
$34,600 to $35,499
|
10%
|
|
$35,500 to $36,399
|
5%
|
|
NOTE: Income tax year shall mean the twelve month
period for which the owner or owners filed a federal personal income
tax return or, if no such return was filed, the calendar year.
|
B.
Any exemption provided shall be computed after all
other partial exemptions allowed by law have been subtracted from
the total amount assessed.
Application for such exemption must be made
annually 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.
Completed forms shall be executed in the manner required in such forms
and shall be filed in the Town Assessor's office on or before the
taxable status date.
A 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 for each person convicted and shall
disqualify the applicant(s) from further exemption for a period of
five years.
This article shall take effect immediately upon
its filing in the office of the Secretary of State.
