The purpose of this article is to provide partial relief from
municipal real property taxes to qualified resident-applicants who
are disabled and with limited income. It is intended to accomplish
this purpose in conformity with New York State Real Property Tax Law
§ 459-c, as amended.
This article is enacted pursuant to § 459-c of the
Real Property Tax Law and subject to the conditions set forth therein.
Application for such exemption shall 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 the Assessor's office on or before
the appropriate taxable status date.
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 from further
exemption for a period of five years.