[Adopted as Ch. 69 of the 1970 Code; amended in its entirety 11-5-2007 by L.L. No. 5-2007]
[Amended 4-18-2011 by L.L. No. 3-2011]
A.
Pursuant and subject to the provisions of § 467
of the Real Property Tax Law of the State of New York, real property
located within the Incorporated Village of Port Jefferson that is
owned by one or more persons, each of whom is 65 years of age or over,
or owned by husband and wife, or by siblings, one of whom is 65 years
of age or over, shall be exempt from any tax imposed by the Incorporated
Village of Port Jefferson to the extent of 50% based upon a combined
annual income for the income tax year immediately preceding the date
of application for the exemption. "Sibling" shall mean a brother or
a sister, whether related through half blood, whole blood or adoption.
[Amended 11-7-2022 by L.L. No. 2-2022]
(1)
The
exemption hereinabove granted shall be computed pursuant to the tables
set forth in Real Property Tax Law § 467(1) using the maximum
income allowable for the owner or the combined income allowable for
the owners as set forth in Real Property Tax Law § 467(3) as
may be effective for the current tax year.
B.
Any exemption
provided by this article shall be computed after all other partial
exemptions allowed by law, excluding the school tax relief (STAR)
exemption authorized by § 425 of the Real Property Tax Law,
have been subtracted from the total assessed value.
C.
Where title
is vested in either the husband or the wife, their combined income
may not exceed the annual income requirements except as otherwise
provided for in § 467 of the Real Property Tax Law. Such
annual income shall include social security income 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 all medical and prescription expenses which are
not reimbursed or paid by insurance and veteran’s disability
compensation as defined in Title 38 of the United States, a return
of capital, gifts, inheritances and other items excluded by § 467
of the Real Property Tax Law.
D.
An exemption
provided by this article 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rescinded solely because of the death of the older spouse so long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.
E.
Pursuant to the provisions of § 459-a of
the Real Property Tax Law of the State of New York, improvements,
alterations or installations to remove architectural barriers in existing
property located within the Incorporated Village of Port Jefferson
occupied by one or more persons who is determined to be disabled subsequent
to the Americans with Disabilities Act of 1990 is exempt from taxation
to the extent of any increase in value attributable to these improvements.
These improvements are exempt for up to 10 years, as determined by
the following schedule:
|
Year of Exemption
|
Percentage of Exemption
| |
|---|---|---|
|
1
|
50
| |
|
2
|
45
| |
|
3
|
40
| |
|
4
|
35
| |
|
5
|
30
| |
|
6
|
25
| |
|
7
|
20
| |
|
8
|
15
| |
|
9
|
10
| |
|
10
|
5
|
A.
Regarding senior citizen exemptions: On or before
January 1 of each year, an application for such exemption, made by
the owner or all the owners of the property, shall be filed with the
Assessors of the Incorporated Village of Port Jefferson. Application
for exemption shall be made to said Assessors on forms prescribed
by them and shall be sworn to before a notary public by the owner
or owners making the application. The application form must be completed
setting forth, in addition to such other information as said Assessors
may deem necessary, the full name of the owner or owners of the property,
address, date of birth, social security number, location of the property,
description of the property as it appears on the assessment roll,
date owner or owners acquired title to the property, whether all owners
presently reside on the whole or part of the property, what the property
is used for, the amount of income of each owner and the nonowner spouse
of each owner for the twelve-month period immediately preceding the
date of filing the application, setting forth the source or sources
of income. "Income," as used herein, includes, in general, compensation
and bonuses for professional and personal services; net business,
trust, farm and estate income; profits from sales of and dealings
in property; interest, including nontaxable interest on municipal
or government bonds; net rents; rents; dividends; social security
benefits; alimony; support money; disability payments; workers' compensation;
gains; and profits derived from any source whatever. There is specifically
excluded from the term "income" money received as inheritances or
gifts, including welfare payments made by a municipal authority.
B.
There shall be annexed to the first application for
exemption made by an owner or owners of the property a birth certificate
or baptismal certificate. If said documents are not in existence,
the Assessors may accept, in lieu thereof, other satisfactory proof
of age, such as a hospital birth record, Social Security Administration
affidavit of age, voters' registration records, insurance record,
marriage record or immigration or passport records. Such evidence
need not be annexed to the application for exemption subsequent to
the first made by the same owner or owners.
C.
There shall also be annexed to the first application
for exemption made by an owner or owners of the property a deed or
mortgage agreement or other evidence satisfactory to the Assessors
evidencing that the applicant or applicants have been vested with
title to the property for at least 60 months prior to the date of
filing the application for exemption. Such proof need not be annexed
to future applications for exemption made by the same applicant or
applicants; provided, however, that with each application, including
the first, the applicant or applicants must certify or, in the discretion
of the Assessors, supply satisfactory proof that he or they have not
divested themselves of title in any way since acquiring it.
D.
There shall also be annexed to each application for
exemption a copy of the state or federal income tax return for the
preceding calendar year or other evidence satisfactory to the Assessors,
evidencing the income of each owner of the property and of the nonowner
spouse of each owner for the twelve-month period immediately preceding
the date of filing the application. If a copy of the state or federal
return is not annexed to an application for exemption, a reasonable
extension of time may be granted by the Assessors on proof that the
return has been requested in writing but not yet received from the
New York State Department of Taxation and Finance or the District
Director of Internal Revenue where the return is filed.
E.
Regarding improvements to property pursuant to the
Americans with Disabilities Act of 1990 exemption: On or before January
1 of each year, an application for such exemption made by the owner
or all the owners of the property shall be filed with the Assessors
of the Incorporated Village of Port Jefferson. Application for exemption
shall be made to said Assessors on forms prescribed by them and shall
be sworn to before a notary public by the owner or owners making the
application. The application form must be completed setting forth,
in addition to such other information as said Assessors may deem necessary,
the full name of the owner or owners of the property, address, date
of birth, location of the property, description of the property as
it appears on the assessment roll, date owner or owners acquired title
to the property, whether all owners presently reside on the whole
or part of the property, what the property is used for, description
of said improvements.
The determination of whether an application
for exemption shall be granted and whether the property shall be exempt
under the provisions of this article shall be made by the Assessors,
and their determination shall be final. If the Assessors determine
that the application for exemption is granted and that the property
is exempt, they shall make appropriate entries upon the assessment
roll opposite the description of such property. If the Assessors determine
that the application for exemption is not granted, the property shall
be fully subject to any tax imposed by the Incorporated Village of
Port Jefferson.
