[Adopted 6-28-1977 by L.L. No. 1-1977]
[Amended 1-24-1996 by L.L. No. 1-1996]
Real property in the Town of Brighton 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 siblings, one of whom is
65 years of age or over, shall be exempt from taxation by the Town
of Brighton to the extent of 50% of the assessed valuation thereof.
[Amended 7-26-1979 by L.L. No. 3-1979; 9-25-1980 by L.L. No. 3-1980; 9-8-1982 by L.L. No. 1-1982; 10-12-1983 by L.L. No. 3-1983; 10-23-1986 by L.L. No. 1-1986; 10-13-1989 by L.L. No. 4-1989; 1-9-1991 by L.L. No. 1-1991; 12-11-1991 by L.L. No. 6-1991; 10-12-1992 by L.L. No. 5-1992; 9-13-1994; 11-8-1995; 1-24-1996 by L.L. No. 1-1996]
Partial exemption from taxation is granted to property owners as set forth in § 174-1, pursuant to and in accordance with § 467 of the Real Property Tax Law. No exemption as provided in § 174-1 shall be granted if the income of the owner or the combined incomes of the owners of the property involved exceeds that sum allowable under § 467 of the Real Property Tax Law of the State of New York, as amended, and at a level established by Town Board resolution within the limits established by § 467 of the Real Property Tax Law.
The Town of Brighton shall notify or cause to
be notified each person owning residential real property in said Town
of 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.
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 to be furnished by the Town Assessor and shall
furnish the information and be executed in the manner required or
prescribed in such forms and shall be filed in such Assessor's office
on or before the appropriate taxable status date.
[Amended 1-24-1996 by L.L. No. 1-1996]
Reapplication shall be in accordance with § 467,
Subdivision 6(a), of the Real Property Tax Law.
[Added 11-14-1984 by L.L. No. 2-1984]
Notwithstanding the provisions of §§ 174-4 and 174-5, the Town Assessor is authorized to accept applications for renewal of exemptions after the taxable status date. In the event that the owner or all of the owners of property which has received an exemption on the preceding assessment roll fails to file the application required 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 Town 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 $100 and shall disqualify the applicant
or applicants from further exemption for a period of five years.
[Added 12-9-1998 by L.L. No. 4-1998]
A.
Purpose and intent. It is the purpose and intent of
this section to increase the maximum income levels at which the aged
exemption from real estate tax is effective and to implement legislation
to implement the provisions of the Real Property Tax Law of the State
of New York which authorizes municipalities to accept applications
for the tax exemption for the aged and the STAR program so long as
the applicant will turn 65 on or before December 31 of the year of
application.
B.
Maximum income eligibility levels.
[Amended 10-25-2000 by L.L. No. 9-2000; 10-16-2002 by L.L. No. 5-2002; 12-10-2003 by L.L. No.
21-2003; 11-8-2006 by L.L. No. 12-2006]
(1)
For purposes of § 467 of the Real Property
Tax Law, the maximum income eligibility level of the Town of Brighton,
as provided in Subdivision 3 thereof, shall be $26,000 and the following
schedule is hereby adopted for the Town of Brighton for the 2007 real
property tax roll, pursuant to § 467(1)(b) of the Real Property
Tax Law for the Town of Brighton:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than $26,000
|
50%
|
|
$26,000 or more but less than $27,000
|
45%
|
|
$27,000 or more but less than $28,000
|
40%
|
|
$28,000 or more but less than $29,000
|
35%
|
|
$29,000 or more but less than $29,900
|
30%
|
|
$29,900 or more but less than $30,800
|
25%
|
|
$30,800 or more but less than $31,700
|
20%
|
|
$31,700 or more but less than $32,600
|
15%
|
|
$32,600 or more but less than $33,500
|
10%
|
|
$33,500 or more but less than $34,400
|
5%
|
|
Over $34,400
|
0%
|
(2)
For purposes of § 467 of the Real Property
Tax Law, the maximum income eligibility level of the Town of Brighton,
as provided in Subdivision 3 thereof, shall be $27,000 and the following
schedule is hereby adopted for the Town of Brighton for the 2008 real
property tax roll, pursuant to § 467(1)(b) of the Real Property
Tax Law for the Town of Brighton:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than $27,000
|
50%
|
|
$27,000 or more but less than $28,000
|
45%
|
|
$28,000 or more but less than $29,000
|
40%
|
|
$29,000 or more but less than $30,000
|
35%
|
|
$30,000 or more but less than $30,900
|
30%
|
|
$30,900 or more but less than $31,800
|
25%
|
|
$31,800 or more but less than $32,700
|
20%
|
|
$32,700 or more but less than $33,600
|
15%
|
|
$33,600 or more but less than $34,500
|
10%
|
|
$34,500 or more but less than $35,400
|
5%
|
|
Over $35,400
|
0%
|
(3)
For purposes of § 467 of the Real Property
Tax Law, the maximum income eligibility level of the Town of Brighton,
as provided in Subdivision 3 thereof, shall be $28,000 and the following
schedule is hereby adopted for the Town of Brighton for the 2009 real
property tax roll, pursuant to § 467(1)(b) of the Real Property
Tax Law for the Town of Brighton:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than $28,000
|
50%
|
|
$28,000 or more but less than $29,000
|
45%
|
|
$29,000 or more but less than $30,000
|
40%
|
|
$30,000 or more but less than $31,000
|
35%
|
|
$31,000 or more but less than $31,900
|
30%
|
|
$31,900 or more but less than $32,800
|
25%
|
|
$32,800 or more but less than $33,700
|
20%
|
|
$33,700 or more but less than $34,600
|
15%
|
|
$34,600 or more but less than $35,500
|
10%
|
|
$35,500 or more but less than $36,400
|
5%
|
|
Over $36,400
|
0%
|
(4)
For purposes of § 467 of the Real Property
Tax Law, the maximum income eligibility level of the Town of Brighton,
as provided in Subdivision 3 thereof, shall be $29,000 and the following
schedule is hereby adopted for the Town of Brighton for the 2010 real
property tax roll, pursuant to § 467(1)(b) of the Real Property
Tax Law for the Town of Brighton:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than $29,000
|
50%
|
|
$29,000 or more but less than $30,000
|
45%
|
|
$30,000 or more but less than $31,000
|
40%
|
|
$31,000 or more but less than $32,000
|
35%
|
|
$32,000 or more but less than $32,900
|
30%
|
|
$32,900 or more but less than $33,800
|
25%
|
|
$33,800 or more but less than $34,700
|
20%
|
|
$34,700 or more but less than $35,600
|
15%
|
|
$35,600 or more but less than $36,500
|
10%
|
|
$36,500 or more but less than $37,400
|
5%
|
|
Over $37,400
|
0%
|
(5)
For
purposes of § 467 of the Real Property Tax Law, the maximum
income eligibility level of the Town of Brighton, as provided in Subdivision
3 thereof, shall be $50,000, and the following schedule is hereby
adopted for the Town of Brighton for the 2023 real property tax roll,
pursuant to § 467 of the Real Property Tax Law for the Town
of Brighton:
[Added 2-9-2023 by L.L. No. 1-2023]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
$50,000 or less
|
50%
|
|
More than $50,000 but less than $51,000
|
45%
|
|
$51,000 or more but less than $52,000
|
40%
|
|
$52,000 or more but less than $53,000
|
35%
|
|
$53,000 or more but less than $53,900
|
30%
|
|
$53,900 or more but less than $54,800
|
25%
|
|
$54,800 or more but less than $55,700
|
20%
|
|
$55,700 or more but less than $56,600
|
15%
|
|
$56,600 or more but less than $57,500
|
10%
|
|
$57,500 or more but less than $58,400
|
5%
|
|
$58,400 and over
|
0%
|
C.
Eligibility for STAR Program. Eligible senior citizens
for the STAR program, and for purposes of eligibility for the aged
real property tax exemption, shall be individuals whose 65th birthday
occurs on or before December 31 of the year for which such person
first makes application for the program in question.
