Town of Chili, NY Article II Senior Citizens Exemption

[Adopted 6-29-1977 (Ch. 101, Art. II, of the 1980 Code)]

§ 451-2 Grant of exemption.

[Amended 8-15-1979; 12-17-1986 by L.L. No. 2-1986]

Real property in the Town of Chili, Monroe County, shall be exempt from taxation by the Town of Chili to the extent of such percentages of assessed valuation thereof as the Town Board shall determine from time to time by resolution, provided that the owners comply with the provisions of § 467 of the Real Property Tax Law and any amendments thereto relating to age requirements and other conditions therein and further provided that the income or combined incomes of said owner(s) do not exceed the sum established by resolution in accordance with § 467 of the Real Property Tax Law.

§ 451-3 Taxable status date.

[Added 4-4-1990 by L.L. No. 1-1990[1]]

Owners of residences who reach the age of 65 after the taxable status date but before December 31 of the same calendar year may apply for senior citizen exemption for that year.

[1] Editor's Note: This local law also provided that it shall be effective January 1, 1991.

§ 451-4 Filing extension.

[Added 12-18-1985 by L.L. No. 3-1985]

A. The time within which the Chili Town Assessor may accept late applications for aged exemption renewals is up to and including the fourth Tuesday in May in any given year.

[Amended 1-20-1993]

B. Pursuant to the authority of § 467, Subdivision 8, of the Real Property Tax Law of the State of New York, in the event that the owner or all of the owners of property which has received an exemption pursuant to this article on the preceding assessment roll fail 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.

C. Where such a late application is filed with the Assessor, the Assessor shall file a verified statement in a form as prescribed by the State Board of Real Property Services and submit the same, along with the late application, to the Town Board of Assessment Review for its action, reference being had to § 552, Subdivision 2(a), of the State Real Property Tax Law.

[Amended 12-3-2008 by L.L. No. 4-2008]

§ 451-5 Mailing of application form and notice to file.

At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who is 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 taxable status date and be approved in order for the exemption to be granted. 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 persons.