[Adopted 3-13-1991 as Ch. 81 of the 1991 Code]
Real property in the Town of Manlius owned by
one or more persons, each of whom is 65 years of age or over, or real
property owned by husband and wife, one of whom is 65 years of age
or over, shall be exempt from taxation by the Town to the extent of
50% of the assessed valuation thereof.
A.
No exemption shall be granted if the income of the
owner or the combined income of the owners of the property exceeds
the sum of $58,399 for the income tax year immediately preceding the
date of making application of exemption.
[Amended 12-9-1992 by Ord. No. 7-1992; 12-14-1994 by Ord. No.
6-1994; 2-12-1997 by Ord. No. 1-1997; 1-27-1999 by Ord. No.
1-1999; 1-24-2001 by Ord. No. 2-2001; 1-22-2003 by L.L. No.
3-2003; 1-14-2004 by L.L. No. 1-2004; 12-27-2006 by L.L. No.
11-2006; 12-21-2023 by L.L. No. 4-2023]
B.
"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 the wife, their combined income
may not exceed such sum.
C.
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, gifts or inheritances. 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.
D.
No exemption shall be granted unless the title of
the property shall have been vested in the owner or one of the owners
of the property for at least 24 consecutive months prior to the date
of making application for the 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 transfer 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 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. Where
the owner or owners transfer title to property which as of the date
of transfer was exempt from taxation under the provisions of this
section, the reacquisition of title by such owner or owners within
nine months of the date of transfer shall be deemed to satisfy the
requirement of this subsection that the title of the property shall
have been vested in the owner or one of the owners for such period
of 24 consecutive months. Where, upon or subsequent to the death of
an owner or owners, title to property which as of the date of such
death was exempt from taxation under such provisions becomes vested
by virtue of devise or descent from the deceased owner or owners or
by transfer by any other means within nine months after such death,
solely in a person or persons who, at the time of such death, maintained
such property as a primary residence, the requirement of this subsection
that the title of the property shall have been vested in the owner
or one of the owners for such period of 24 consecutive months shall
be deemed satisfied.
E.
No exemption shall be granted unless the property
is used exclusively for residential purposes; provided, however, that
in the event that 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 section.
F.
No exemption shall be granted 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.
G.
The maximum income exemption eligibility level shall
be increased in accordance with the following schedule:
[Amended 11-13-1991 by Ord. No. 3-1991; 12-9-1992 by Ord. No. 7-1992; 12-14-1994 by Ord. No. 6-1994; 1-10-1996 by Ord. No. 1-1996; 2-12-1997 by Ord. No.
1-1997; 1-27-1999 by Ord. No. 1-1999; 1-24-2001 by Ord. No. 2-2001; 1-22-2003 by L.L. No. 3-2003; 1-14-2004 by L.L. No.
1-2004; 12-27-2006 by L.L. No. 11-2006; 12-21-2023 by L.L. No. 4-2023]
|
Annual Income
|
Percentage Assessed Valuation Exempt from
Taxation
| |
|---|---|---|
|
$50,000 or less
|
50%
| |
|
$50,001 to $50,999
|
45%
| |
|
$51,000 to $51,999
|
40%
| |
|
$52,000 to $52,999
|
35%
| |
|
$53,000 to $53,899
|
30%
| |
|
$53,900 to $54,799
|
25%
| |
|
$54,800 to $55,699
|
20%
| |
|
$55,700 to $56,599
|
15%
| |
|
$56,600 to $57,499
|
10%
| |
|
$57,500 to $58,399
|
5%
|
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 of Real Property Services to be furnished by the
Town's Assessor's office and shall furnish the information and be
executed in the manner required or prescribed in such forms and shall
be filed in such Assessor's office on or before the appropriate taxable
status date. Any person otherwise qualifying under this section shall
not be denied the exemption under this section if he becomes 65 years
of age after the appropriate taxable status date and before December
31 of the same year.
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 section 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. The assessing authority shall, within
three days of the completion and filing of the tentative assessment
roll, notify by mail any applicant who has included with his application
at least one self addressed, prepaid envelope of the approval or denial
of the application; provided, however, that the assessing authority
shall, upon the receipt and filing of the application, send by mail
notification of receipt to any applicant who has included two of such
envelopes with the application. Where an applicant is entitled to
a notice of denial pursuant to this section, such notice shall be
on a form prescribed by the State Board of Real Property Services
and shall state the reasons for such denial, and shall further state
that the applicant may have such determination reviewed in the manner
provided by law. Failure to mail any such application form or notices
or the failure of such person to receive any of the same shall not
prevent the levy, collection and enforcement of the payment of the
taxes on property owned by such person.
Section 476 of the Real Property Tax Law and
all amendments thereto, so far as they are mandatory, are hereby adopted.
[1]
Editor's Note: Section 476 of the Real Property
Tax Law was repealed by L. 1981, c. 919, § 7, effective
January 2, 1982.
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.
