[Adopted 11-3-2003 by L.L. No. 23-2003]
Real property owned by one or more persons at least one of whom has a disability and whose income is limited by reason of such disability shall be exempt from taxation by the Village of Irvington to the maximum extent of 50% of the assessed valuation thereof, subject to the eligibility requirements contained in § 459-c of the Real Property Tax Law.
[Amended 12-3-2008 by L.L. No. 1-2008]
In addition to the eligibility requirements contained in § 459-c of the Real Property Tax Law, if the income of the owner or the combined income of the owners of the property, according to calculations set forth in § 459-c of the Real Property Tax Law, for the income tax year immediately preceding the date of making application for exemption is less than $36,400, the exemption from real property taxes levied by the Village of Irvington shall be calculated as follows:
Annual Income for
Income Tax Year
Percentage of Assessed Valuation Exempt from Taxation
$28,000 or less
50%
More than $28,000 but less than $29,000
45%
More than $29,000 but less than $30,000
40%
More than $30,000 but less than $31,000
35%
More than $31,000 but less than $31,900
30%
More than $31,900 but less than $32,800
25%
More than $32,800 but less than $33,700
20%
More than $33,700 but less than $34,600
15%
More than $34,600 but less than $35,500
10%
More than $35,500 but less than $36,400
5%
[Amended 11-21-2011 by L.L. No. 7-2011]
In accordance with § 459-c of the Real Property Tax Law, exemptions may be granted to allow that portion of a cooperative apartment corporation held by an otherwise eligible senior citizen tenant/stockholder to be eligible for an exemption from real property taxes. The Assessor of the Town of Greenburgh shall determine the amount of exemption, based upon the proportion of the outstanding stock held by the eligible shareholder and credited against the taxes charged to the corporation. Eligible stockholders are required to receive an adjustment to their monthly maintenance fees by the cooperative apartment corporation to reflect the benefit of the exemption.
A. 
Application for such exemption must be made annually 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 Town of Greenburgh, 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 at least 30 days before the day for filing the final assessment roll.
[Amended 11-21-2011 by L.L. No. 7-2011]
B. 
At least 60 days prior to the day for filing of the final assessment roll, the 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 at least 30 days before the day for filing the final assessment roll and be approved in order for the exemption to be granted. Failure to mail any such application form and notice or the 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 person.