[Adopted 11-10-1981 by L.L. No. 2-1981]
A.
Pursuant to § 467 and any amendments thereof of the Real Property Tax Law, real property located in the City of Gloversville owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband or wife, one of whom is 65 years of age or over, shall be exempt from taxation of city tax to the extent of 50% of the assessed valuation thereof, subject to the provisions of § 467 of the Real Property Tax Law and §§ 261-2 and 261-3 hereof. Such exemption shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. Anything to the contrary notwithstanding, the maximum income eligibility level pursuant to this article shall be as provided in the following schedule:
[Amended 6-27-1989 by L.L. No. 3-1989; 2-27-1990 by L.L. No. 3-1990; 9-27-1993 by L.L. No. 2-1993; 2-28-1995 by L.L. No. 1-1995]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
More than $0 but less than $13,800
|
50
|
|
More than $13,801 but less than $14,800
|
45
|
|
More than $14,801 but less than $15,800
|
40
|
|
More than $15,801 but less than $16,800
|
35
|
|
More than $16,801 but less than $17,700
|
30
|
|
More than $17,701 but less than $18,600
|
25
|
|
More than $18,601 but less than $19,500
|
20
|
|
More than $19,501 but less than $20,400
|
15
|
|
More than $20,401 but less than $21,300
|
10
|
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granted, shall not be rescinded solely because of the death of the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.
Exemption from taxation for school purposes shall
not be granted in the case of real property where a child resides
if such child attends a public school of elementary or secondary education.
[Added 6-27-1989 by L.L. No. 3-1989]
No exemption 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 $10,000. "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. 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.
In computing net rental income and net income from self-employment,
no depreciation deduction shall be allowed for the exhaustion or wear
and tear of real or personal property held for the production of income.
[Amended 2-27-1990 by L.L. No. 3-1990]
B.
Unless the title of the property shall have been vested
in the owner or one of the owners of the property for at least 24
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 24 consecutive months, provided further that 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 24
consecutive months, and provided further that 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 section. Where
a residence is sold and replaced with another within one year and
is in the same assessing unit or municipality; provided, however,
that where the replacement property is in the same assessing unit
but in another school district, the periods of ownership of both properties
shall also be deemed consecutive for purposes of the exemption from
taxation by such school district. 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 section, 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 subsection that
the title of the property shall have been vested in the owner or one
of the owners for such period of 24 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 subsection that the title of the property
shall have been vested in the owner or one of the owners for such
period of 24 consecutive months shall be deemed satisfied.
[Amended 6-27-1989 by L.L. No. 3-1989]
C.
Unless the property is used exclusively for residential
purposes; provided, however, that in the event that 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 section.
[Amended 6-27-1989 by L.L. No. 3-1989]
D.
Unless the 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, provided that an owner who is absent while receiving
health-related care as an inpatient of a residential health care facility,
as defined in § 2801 of the Public Health Law, shall be
deemed to remain a legal resident and an occupant of the property
while so confined, and 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.
[Amended 6-27-1989 by L.L. No. 3-1989]
The City of Gloversville, through its Assessor,
shall notify or cause to be notified each person owning residential
real property in the City of Gloversville of the provisions of this
section. 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 City Assessor, Gloversville City Hall, Frontage
Road, Gloversville, New York, telephone number 773-7527." Failure
to notify or cause to be notified any person who is, in fact, eligible
to receive the exemption provided by this section 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 appropriate assessing authority
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.
[Added 2-26-1991 by L.L. No. 2-1991]
Notwithstanding any other provision of law,
any person otherwise qualifying under this article shall not be denied
the exemption under this Article if he becomes 65 years of age after
the appropriate taxable status date and on or before December 31 of
the same year.
At least 60 days prior to the appropriate taxable
status date, the assessing authority 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. Failure to mail any such application
form and notice 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.
Any conviction of having made any willful false
statement in the application for such exemption may be punishable
by a fine of not less than $50 nor more than $250 or imprisonment
for a period not exceeding 15 days, or both.
