Village of Brewster, NY
Putnam County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Brewster as indicated in article histories. Amendments noted where applicable.]
Assessments — See Ch. 6.
[Adopted 12-15-1982 by L.L. No. 2-1982 (Ch. 156, Art. I, of the 1992 Code)]
Pursuant to the provisions of § 467 of the Real Property Tax Law and as therein provided, the real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by a husband or wife, one of whom is 65 years of age or over, shall be exempt from taxation to the extent of 50% of the assessed valuation thereof, as hereinafter provided.
All of the provisions, conditions and requirements of § 467 of the Real Property Tax Law and amendments thereto shall apply to application for the granting of such an exemption on the assessment rolls of the Village, except that no exemption shall be granted if the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the maximum as set by § 467 of the Real Property Tax Law.
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[Adopted 1-14-1987 (Ch. 156, Art. II, of the 1992 Code)]
To conform to Chapter 758 of the Real Property Tax Law of 1986,[1] the Village of Brewster Board of Trustees hereby designates April 15, 1988, and each April 15 thereafter as the filing deadline for third-party notification.
Editor's Note: See Real Property Tax Law § 922, Subdivision 1-a. This section provides for a taxpayer who is 65 years of age or older or is disabled and who owns residential property consisting of no more than three family dwelling units to arrange for tax notice to be mailed to a third party. The application form is to be filed with the collecting officer of the municipal corporation no later than a specified date as chosen by the legislative body of the municipal corporation.