[Amended 5-31-1990]
Real property in the Town of Cicero owned by
one or more persons, each of whom is 65 years of age, will become
65 years of age within the calendar year, or is over the age of 65,
or real property owned by the husband and wife, one of whom is 65
years of age, will become 65 years of age within the calendar year,
or is over the age of 65, shall be exempt from taxation by the Town
to the extent of 50% of the assessed valuation thereof.
No exemptions shall be granted:
A. If the income of the owner or the combined income of the owners of the property exceeds the sum set forth in §
190-5 for the applicable income tax year. No exemption shall be granted for income tax years after 2010 greater than those allowed for income tax year 2010 unless otherwise determined by the Town Board. “Income tax year” shall mean a 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, net rental income, salary or earnings, and net income from self-employment, but shall not include gifts or inheritances.
[Amended 11-25-1974; 9-26-1978; 6-25-1979; 4-13-1981; 10-13-1986; 11-27-1989; 11-25-1991; 1-16-1992; 9-28-1992; 1-22-2007 by L.L. No. 2-2007]
(1) As
prescribed by New York State Real Property Tax Law § 467,
all out-of-pocket medical and prescription drug expenses actually
paid which were not paid for by another party or reimbursed by insurance
shall be excluded from the definition of "income" for the purpose
of determining eligibility for the senior citizen partial real property
tax exemption. Proof of the expenses and reimbursement must be submitted
with the application by the applicable deadline.
[Added 11-24-2008 by L.L. No. 23-2008]
(2) As
prescribed by New York State Real Property Tax Law § 467,
veteran’s disability compensation, as defined under Title 38
of the United States Code, shall be excluded from the definition of
"income" for the purpose of determining eligibility for the senior
citizen real property tax exemption. Proof of the expenses and reimbursement
must be submitted with the application by the applicable deadline.
[Added 11-24-2008 by L.L. No. 23-2008]
B. Unless the title of the property shall have been vested
in the owner or all of the owners of the property for at least 60
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 60 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 60
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, and further provided that where a residence
is sold and replaced with another within one year and is in the same
assessment unit, 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.
C. Unless the property is used exclusively for residential
purposes.
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.
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's office.
[Amended 4-14-1986 by L.L. No. 3-1986]
At least 60 days prior to the appropriate taxable
status date, the Town 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 the date for complaints to be heard 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.
[Added 10-24-1983; amended 2-13-1990; 2-11-1991; 9-23-1991; 9-28-1992; 9-12-1994; 10-23-1995; 10-28-1996; 12-28-1998; 12-13-1999; 1-22-2001 by L.L. No. 1-2001; 11-10-2003 by L.L. No.
9-2003; 1-22-2007 by L.L. No. 2-2007]
The annual maximum income exemption eligibility as set forth in §
190-2A of this article shall be increased as provided in the following schedule:
|
Maximum Income for Income Tax Year
|
---|
Exemption
|
2007
|
2008
|
2009
|
2010
|
---|
50%
|
$26,000
|
$27,000
|
$28,000
|
$29,000
|
45%
|
$27,000
|
$28,000
|
$29,000
|
$30,000
|
40%
|
$28,000
|
$29,000
|
$30,000
|
$31,000
|
35%
|
$29,000
|
$30,000
|
$31,000
|
$32,000
|
30%
|
$29,900
|
$30,900
|
$31,900
|
$32,900
|
25%
|
$30,800
|
$31,800
|
$32,800
|
$33,800
|
20%
|
$31,700
|
$32,700
|
$33,700
|
$34,700
|
15%
|
$32,600
|
$33,600
|
$34,600
|
$35,600
|
10%
|
$33,500
|
$34,500
|
$35,500
|
$36,500
|
5%
|
$34,400
|
$35,400
|
$36,400
|
$37,400
|
Any conviction of having made any willful false
statements 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 4-14-1986 by L.L. No. 3-1986; amended 1-22-2007 by L.L. No. 2-2007]
All applications for an exemption pursuant to
this article shall be filed by the taxable status date.