Village of Pittsford, NY
Monroe County
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Table of Contents
Table of Contents
[Adopted 3-14-1989 as Ch. 131, Art. II, of the 1989 Code]

§ 184-15 Title.

This article shall be known as the "Partial Tax Exemption Ordinance Pursuant to § 467 of the Real Property Tax Law."

§ 184-16 Purpose.

The purpose of this article shall be to grant partial exemption from real property taxation by the Village for real property owned by certain persons with limited income who are 65 years of age or over, all pursuant to § 467 of the Real Property Tax Law of the state.

§ 184-17 Grant of exemption.

[Amended 12-12-1989 by L.L. No. 6-1989]
A. 
Partial exemption from real property taxation for real property owned by certain persons with limited income who are 65 years of age or over shall be granted subject to the requirements of this article.
B. 
Effective January 1, 1990, any person otherwise qualifying under this article shall not be denied the exemption if he becomes 65 years of age after the appropriate taxable status date and before December 31 of the same year.

§ 184-18 Amount of exemption.

[Last amended 2-10-2007 by L.L. No. 2-2007]
The partial Village real property tax exemption shall apply to the owner or owners of real property 65 years of age or older and having an annual income, individual or combined, in accordance with the following schedule for the following years:
2007 Assessment Roll
Combined Annual Income of Owners
Percent of Assessed Valuation Exempt From Taxation
Less than $26,000
50%
$26,000 to $26,999.99
45%
$27,000 to $27,999.99
40%
$28,000 to $28,999.99
35%
$29,000 to $29,899.99
30%
$29,900 to $30,799.99
25%
$30,800 to $31,699.99
20%
$31,700 to $32,599.99
15%
$32,600 to $33,499.99
10%
$33,500 to $34,399
5%
2008 Assessment Roll
Combined Annual Income of Owners
Percent of Assessed Valuation Exempt From Taxation
Less than $27,000
50%
$27,000 to $27,999.99
45%
$28,000 to $28,999.99
40%
$29,000 to $29,999.99
35%
$30,000 to $30,899.99
30%
$30,900 to $31,799.99
25%
$31,800 to $32,699.99
20%
$32,700 to $33,599.99
15%
$33,600 to $34,499.99
10%
$34,500 to $35,399
5%
2009 Assessment Roll
Combined Annual Income of Owners
Percent of Assessed Valuation Exempt From Taxation
Less than $28,000
50%
$28,000 to $28,999.99
45%
$29,000 to $29,999.99
40%
$30,000 to $30,999.99
35%
$31,000 to $31,899.99
30%
$31,900 to $32,799.99
25%
$32,800 to $33,699.99
20%
$33,700 to $34,599.99
15%
$34,600 to $35,499.99
10%
$35,500 to $36,399
5%
2010 Assessment Roll
Combined Annual Income of Owners
Percent of Assessed Valuation Exempt From Taxation
Less than $29,000
50%
$29,000 to $29,999.99
45%
$30,000 to $30,999.99
40%
$31,000 to $31,999.99
35%
$32,000 to $32,899.99
30%
$32,900 to $33,799.99
25%
$33,800 to $34,699.99
20%
$34,700 to $35,599.99
15%
$35,600 to $36,499.99
10%
$36,500 to $37,399
5%

§ 184-19 Restrictions upon grant of exemption.

No exemption under this article shall be granted:
A. 
If the income of the owner or the combined income of the owners of the property exceeds the sums set forth in § 184-18 herein. "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 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 or gifts or inheritances. 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 or wear and tear of real or personal property held for the production of income.
[Amended 12-10-1996 by L.L. No. 8-1996]
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 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 24 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 24 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 an 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 both residences are within the state, the period of ownership of both properties shall be deemed consecutive for purposes of the exemption from taxation by a municipality within the state granting such exemption.
[Amended 2-13-1996 by L.L. No. 3-1996]
C. 
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.
D. 
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, 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.

§ 184-20 Application for exemption.

[Amended 12-12-1989 by L.L. No. 6-1989]
A. 
Applications for such exemptions 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 Assessor of the Village, 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 taxable status date for the Village.
B. 
In the event that the owner or all of the owners of real property who have received an exemption hereunder on the preceding assessment roll fail to file an application hereunder by the taxable status date, such owner or owners may file such application on or before grievance day.

§ 184-21 Penalties for offenses.

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.