Town of Waterford, NY
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2021-12-28
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Part II: General Legislation
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Chapter 148 Taxation
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Article VII Senior Citizen Deduction for Unreimbursed Medical Expenses
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Alternate Members of the Planning Board and Zoning Board of Appeals
- Ch 5 Board of Assessment Review Meetings
- Ch 7 Defense and Indemnification
- Ch 9 Drug-Free Workplace
- Ch 12 Environmental Conservation Commission
- Ch 14 Ethics, Code of
- Ch 18 Investment Policy
- Ch 24 Personnel Policies
- Ch 26 Planning Board
- Ch 28 Police Department
- Ch 30 Procurement Policy
- Ch 31 Public Safety Commissioner
- Ch 36 Sexual Harassment Policy
- Ch 40 Town Clerk
- Ch 45 (Reserved)
- Part II: General Legislation
- Ch 47 Adult Entertainment
- Ch 48 Alcoholic Beverages
- Ch 49 Alarm Systems
- Ch 50 Amusement Devices
- Ch 52 Animals
- Ch 58 Bingo
- Ch 61 Building Code Administration and Enforcement
- Ch 63 Buildings, Unsafe
- Ch 65 Cannabis
- Ch 68 Curfew
- Ch 77 Dumps and Dumping
- Ch 81 Fair Housing
- Ch 84 Firearms
- Ch 86 Fire Lanes
- Ch 88 (Reserved)
- Ch 91 Flood Damage Prevention
- Ch 95 Games of Chance
- Ch 98 Garbage, Rubbish and Refuse
- Ch 101 Littering
- Ch 104 Mobile Homes and Mobile Home Parks
- Ch 106 Noise
- Ch 115 Parks and Playgrounds
- Ch 118 Peddling and Soliciting
- Ch 122 Records
- Ch 126 Sewers
- Ch 131 (Reserved)
- Ch 134 Smoke Detectors
- Ch 138 Solid Waste
- Ch 141 Storm Sewers
- Ch 142 Stormwater Management and Erosion and Sediment Control
- Ch 143 Streets and Sidewalks
- Ch 148 Taxation
- Ch 148 Art VII Senior Citizen Deduction for Unreimbursed Medical Expenses
- § 148-13 Enabling legislation.
- § 148-14 Purpose; amount of deduction; applicability.
- § 148-15 Effective date.
- Ch 153 Trailers and Trailer Courts
- Ch 156 Vacant Buildings
- Ch 158 Vehicles and Traffic
- Ch 158A Vehicles, Inoperable, Abandoned, Junk and Oversized
- Ch 159 Waterfront Revitalization
- Ch 161 Zoning
- Appendix
- Ch A165 Building Sewer Installation Rules
- Ch A166 Subdivision Regulations
- Ch A167 (Reserved)
- Disposition List
- Ch DL Disposition List
[Adopted 11-11-1997 by L.L. No. 12-1997]
The New York State Legislature has heretofore amended the Real
Property Tax Law in relation to the amount of deductions available
to persons 65 years of age or older.
The purpose of this article is to adopt an additional exemption
for persons 65 years of age or older for unreimbursed medical and
prescription drug expenses in an amount equal to such expenses. This
amount shall serve to increase the level of income by such amount
as paid for the foregoing, in such a manner as to apply to the income
ceilings as set forth in Real Property Tax Law § 467(3)(a),
as amended. This provision shall apply to real property taxes levied
by the Town of Waterford.
This article shall be applied to an Assessment Roll prepared
on the basis of a taxable status date occurring on or after August
1, 1997.
