[Adopted 12-21-1992 by L.L. No. 1-1993[1] (Ch. 181 of the 1987 Code)]
[1]
Editor's Note: This local law's number changed
from 3-1992 to 1-1993 previous to filing with the state.
This article shall be known and may be cited
as the "City of Lackawanna Senior Citizens Tax Exemption Law."
A.
Real property in the City of Lackawanna 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 City
to the extent of 50% of the assessed valuation thereof. For the purposes
of this article, “sibling” shall mean a brother or a sister,
whether related through half blood, whole blood or adoption.
B.
Any exemption provided by this article shall be computed
after all other partial exemptions allowed by law have been subtracted
from the total amount assessed.
C.
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granted, shall not be rescinded solely because of the death of the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.
D.
The provision of § 467 of the Real Property
Tax Law, as amended, together with any further acts of the State Legislature
amendatory or supplemental thereto, shall apply and govern the determination
of the exemption from taxation permitted by this article to the extent
herein specified.
No exemptions shall be granted:
A.
If 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 exceeds the sum of $24,000 except as hereinafter provided. 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 is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum, except where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection E(2) of this section; then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts or inheritances or monies earned through employment in the federal foster grandparent program. Any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.[1]
B.
Unless the owner shall have held an exemption under
this article for his or her previous residence or unless the title
of the property shall have been vested in the owner or one of the
owners of the property for at least 12 consecutive months prior to
the date of making application for exemption; provided, however, that
in the event of the death of either a husband or wife in whose name
title of the property shall have been vested at the time of death
and then becomes vested solely in the survivor by virtue of devise
by or descent from the deceased husband or wife, the time of ownership
of the property by the deceased husband or wife shall be deemed also
a time of ownership by the survivor and such ownership shall be deemed
continuous for the purposes of computing such period of 12 consecutive
months. In the event of a transfer by either a husband or wife to
the other spouse of all or part of the title to the property, the
time of ownership of the property by the transferor spouse shall be
deemed also a time of ownership by the transferee spouse and such
ownership shall be deemed continuous for the purposes of computing
such period of 12 consecutive months. Where property of the owner
or owners has been acquired to replace property formerly owned by
such owner or owners and taken by eminent domain or other involuntary
proceeding, except a tax sale, the period of ownership of the former
property shall be combined with the period of ownership of the property
for which application is made for exemption, and such periods of ownership
shall be deemed to be consecutive for purposes of this article.
C.
Where a residence is sold and replaced with another
within one year and both residences are within the state, the period
of ownership of both properties shall be deemed consecutive for purposes
of this exemption from taxation. Where the owner or owners transfer
title to property which as of the date of transfer was exempt from
taxation under the provisions of this article, the reacquisition of
title by such owner or owners within nine months of the date of transfer
shall be deemed to satisfy the requirement of this section that the
title of the property shall have been vested in the owner or one of
the owners for such period of 12 consecutive months. Where, upon or
subsequent to the death of an owner or owners, title to property which
as of the date of such death was exempt from taxation under such provisions,
becomes vested, by virtue of devise or descent from the deceased owner
or owners, or by transfer by any other means within nine months after
such death, solely in a person or persons who, at the time of such
death, maintained such property as a primary residence, the requirement
of this section that the title of the property shall have been vested
in the owner or one of the owners for such period of 12 consecutive
months shall be deemed satisfied.
D.
Unless the property is used exclusively for residential
purposes; provided, however, that in the event any portion of such
property is not so used exclusively for residential purposes but is
used for other purposes, such portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by this article.
E.
Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all of the
owners of the property except where:
(1)
An owner is absent from the residence while receiving
health-related care as an inpatient of a residential health-care facility,
as defined in § 2801 of the Public Health Law, provided
that any income accruing to that person shall be income only to the
extent that it exceeds the amount paid by such owner, spouse, or co-owner
for care in the facility; and provided, further that, during such
confinement, such property is not occupied by other than the spouse
or co-owner of such owner; or
(2)
The real property is owned by a husband and/or wife,
or an ex-husband and/or an ex-wife, and either is absent from the
residence due to divorce, legal separation or abandonment and all
other provisions of this article are met, provided that, where an
exemption was previously granted when both resided on the property,
then the person remaining on the real property is 62 years of age
or over.
A.
The maximum income eligibility level as provided in § 201-9 of this article shall be increased to the extent provided in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| |
|---|---|---|
|
Up to $24,000
|
50%
| |
|
$24,000 or more but less than $25,000
|
45%
| |
|
$25,000 or more but less than $26,000
|
40%
| |
|
$26,000 or more but less than $27,000
|
35%
| |
|
$27,000 or more but less than $27,900
|
30%
| |
|
$27,900 or more but less than $28,800
|
25%
| |
|
$28,800 or more but less than $29,700
|
20%
| |
|
$29,700 or more but less than $30,600
|
15%
| |
|
$30,600 or more but less than $31,500
|
10%
| |
|
$31,500 or more but less than $32,400
|
5%
|
The City shall notify, or cause to be notified,
each person owning residential real property in the City of the provisions
of this article. The provisions of this section may be met by a notice
or legend sent on or with each tax bill to such persons reading: "You
may be eligible for senior citizen tax exemptions. For information
please call or write . . . ", followed by the name, telephone number
and/or address of the person or department selected by the City to
explain 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.
A.
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 City Assessor's office 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. Notwithstanding
any other provision of law, any person otherwise qualifying under
this article shall not be denied the exemption under this article
if he or she becomes 65 years of age after the appropriate taxable
status date and on or before December 31 of the same 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: (1) a death of the applicant's spouse, child, parent, brother or sister, or (2) 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.
A.
At least 60 days prior to the appropriate taxable
status date, the City Assessor shall mail to each person who was 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 taxable status date and be approved in order for
the exemption to be granted. The City Assessor shall, within three
days of the completion and filing of the tentative assessment roll,
notify by mail any applicant who has included with his or her application
at least one self-addressed prepaid envelope of the approval or denial
of the application; provided, however, that the City Assessor shall,
upon the receipt and filing of the application, send by mail notification
of receipt to any applicant who has included two of such envelopes
with the application. Where an applicant is entitled to a notice of
denial pursuant to this section, such notice shall be on a form prescribed
by the State Board and shall state the reasons for such denial and
shall further state that the applicant may have such determination
reviewed in the manner provided by law. Failure to mail any such application
form or notices or the failure of such person to receive any of the
same shall not prevent the levy, collection and enforcement of the
payment of the taxes on property owned by such person.
B.
Any person who has been granted exemption pursuant to this article on five consecutive completed assessment rolls, including any years when the exemption was granted to a property owned by a husband and/or wife while both resided on such property, shall not be subject to the requirements set forth in Subsection A of this section. However, said person shall be mailed an application form and a notice informing him or her of his or her rights. Such exemption shall be automatically granted on each subsequent assessment roll; provided, however, that when tax payment is made by such person a sworn affidavit must be included with such payment which shall state that such person continues to be eligible for such exemption. Such affidavit shall be on a form prescribed by the State Board. If such affidavit is not included with the tax payment, the collecting officer shall proceed pursuant to § 551-a of the Real Property Tax Law.
Notwithstanding the provisions of §§ 201-11 and 201-12 of this article, the Assessor may accept applications for renewal of exemptions pursuant to this article after the taxable status date. In the event the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fails 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.
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.
