[Adopted 12-3-1975 by L.L. No. 4-1975 (Ch. 35 of the 1977
Code)]
The Board of Trustees of the Village of Hillburn, being ever
mindful of its responsibility and obligations to provide for the welfare
and financial independence of the senior citizens of the Village who
have made vital contributions to the growth, development and progress
of our community, intends, by the enactment of this article, to provide
protection for the elderly limited-income homeowner from the increased
cost of living. The purpose of this article is to grant a partial
exemption from taxation to the extent of 50% of the assessed valuation
of real property which is owned by said persons with limited incomes
who are 65 years of age or over and who meet the requirements set
forth in § 467 of the Real Property Tax Law.
[Amended 10-26-1983 by L.L. No. 4-1983]
In order to qualify for an exemption, the following requirements
must be met:
A.
All of the owners of real property must be 65 years of age or over
on the date the application is filed. However, where said property
is owned jointly by a husband and wife, only one spouse must be 65
years of age or over on the date of filing the application; and where
the property is owned jointly by a husband and wife, upon the death
of the spouse who is 65 years of age or over, the exemption will continue,
provided that the surviving spouse is at least 62 years of age.
B.
Title to the property shall have been vested in the owner of the
property or, if there is more than one owner, in all of the owners,
for at least 24 consecutive months prior to the date the application
is filed; provided, however, that in the event of the death of either
a husband or wife in whose name title of 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 months; provided, further, that 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 transferor 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
months; and provided, further, that 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, and further provided that, where a residence is
sold and replaced with another within one year and is in the same
assessment unit, 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 the purposes of this section.
C.
The property must be used exclusively for residential purposes and
occupied in whole or in part by the owner or owners and constitute
the legal residence of the owner or owners.
D.
Eligibility.
[Amended 12-14-1977 by L.L. No. 6-1977; 7-11-1979 by L.L. No.
4-1979; 9-10-1980 by L.L. No. 2-1980; 10-13-1982 by L.L. No.
4-1982; 10-26-1983 by L.L. No. 4-1983; 12-16-1987 by L.L. No.
5-1987]
(1)
The net income of the owner or the combined net income of all the
owners for the 12 consecutive months prior to the date of the application
shall be compared to the following chart, and the property percentage
of exemption shall be applied.
[Amended 12-30-1991 by L.L. No. 6-1991; 11-16-1994 by L.L. No.
3-1994; 12-11-1996 by L.L. No. 2-1996; 11-12-2008 by L.L. No.
3-2008]
|
Net Income
|
Percent of Exemption
| |
|---|---|---|
|
Less than $28,000
|
50%
| |
|
More than $28,000 but not exceeding $29,000
|
45%
| |
|
More than $29,000 but not exceeding $29,999.99
|
40%
| |
|
More than $30,000 but not exceeding $30,899.99
|
35%
| |
|
More than $30,900 but not exceeding $31,899.99
|
30%
| |
|
More than $31,900 but not exceeding $32,799.99
|
25%
| |
|
More than $32,800 but not exceeding $33,699.99
|
20%
| |
|
More than $33,700 but not exceeding $34,599.99
|
15%
| |
|
More than $34,600 but not exceeding $35,499.99
|
10%
|
(2)
Where the title of property is vested in either a husband or wife,
the combined net income may not exceed the amounts as set forth above.
Net income includes all social security, retirement payments, interest,
dividends, net rental income and salary or other earnings, including
income from employment. Income does not include gifts or inheritances
received during the twelve-month period.
E.
Ownership is limited to dwellings with three or fewer dwelling units
or ownership of a single-dwelling unit where title is vested in the
owner in a dwelling containing four or more dwelling units and the
dwelling unit is separately assessed to the individual owner or owners
and trailers or mobile homes which are separately assessed to the
owner or owners of the property. Exemptions are not available to corporations,
to persons leasing property or to an owner or owners of property with
an interest less than a life estate or to cooperative ownership where
the title is held by a corporation.
Application for an exemption, pursuant to this article, must
be made by the owner or all of the owners of property on forms prepared
by the Village Assessor's office, pursuant to regulations issued by
the Village Assessor and approved by the Village Board; and the application
must be filed in the Assessor's office at least 90 days before the
date for filing the final assessment roll or such other time as may
be hereafter fixed by law. An application for such an exemption by
the owner or owners must be filed annually.
Upon the determination by the Assessor that the requirements
of this article and of the Assessor's rules and regulations approved
by the Village Board have been met, the exemption shall be allowed
in the amount of 50% of the assessed valuation of the property which
so qualified. The exemption does not apply to special ad valorem levies
or special assessments.
The burden of proof is upon the applicant to show eligibility
pursuant to this article and the rules and regulations of the Village
Assessor.
Any person convicted of making a willfully false statement in
the application for an exemption under this article shall be punished
by a fine of not more than $100 and shall be disqualified from further
exemption for a period of five years.
