Village of Camillus, NY
Onondaga County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted 3-7-1989 by L.L. No. 1-1989[1]]
[1]
Editor's Note: This local law also repealed former Art. I, Senior Citizens Tax Exemption, adopted 3-7-1967 by L.L. No. 1-1967, as amended.
[Amended 11-18-1997 by L.L. No. 5-1997]
The purpose of this article is to grant a partial exemption from taxation on a sliding scale of between 5% and 50% of the assessed valuation of real property which is owned by certain persons with limited income who are 65 years of age or older and who meet the requirements set forth in this article and in § 467 of the Real Property Tax Law.
[Amended 4-2-1991 by L.L. No. 2-1991; 10-4-1994 by L.L. No. 3-1994; 3-4-1997 by L.L. No. 1-1997; 11-18-1997 by L.L. No. 5-1997]
Real property owned by persons 65 years of age or older or by persons who become 65 years of age after the appropriate Village taxable status date and on or before December 31 of the same year shall be partially exempt from Village taxes based on the sliding income and exemption percentage scale as indicated below, subject to the following conditions:
A. 
Since the Village of Camillus has terminated its status as an assessing unit pursuant to Local Law No. 1-1988,[1] the owner or all of the owners of the subject real property must file an application for such partial tax exemption in the office of the Assessor of the Town of Camillus on such forms as may be provided or required by the Assessor of the Town of Camillus prior to March 1 of each year, which date is the taxable status date for the Town of Camillus, or at such other time as may be hereafter fixed by law.
[1]
Editor's Note: See Ch. 2, Assessment.
B. 
The income of the owner or the combined income of the owners must not exceed $37,400 for the income tax year immediately preceding the date the application is filed. "Income," for the purposes of this article, shall include but not be limited to 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 and 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, wear and tear of real or personal property held for the production of income.
[Amended 2-16-1999 by L.L. No. 1-1999; 3-6-2001 by L.L. No. 3-2001; 10-7-2003 by L.L. No. 3-2003; 3-14-2006 by L.L. No. 1-2006; 11-14-2006 by L.L. No. 3-2006; 5-4-2015 by L.L. No. 1-2015]
C. 
All applicants, including renewal applicants, must provide proof of income with the application. Title to the property must be vested in the owner or, if more than one, in one of the owners for at least 24 consecutive months prior to the date that the application is filed.
D. 
The property must be used exclusively for residential purposes, be occupied in whole or in part by the owners and constitute the legal residence of the owners.
[Amended 4-2-1991 by L.L. No. 2-1991; 10-4-1994 by L.L. No. 3-1994; 3-4-1997 by L.L. No. 1-1997; 2-16-1999 by L.L. No. 1-1999; 3-6-2001 by L.L. No. 3-2001; 10-7-2003 by L.L. No. 3-2003; 3-14-2006 by L.L. No. 1-2006; 11-14-2006 by L.L. No. 3-2006; 5-4-2015 by L.L. No. 1-2015]
The exemption, if granted, shall be based on a sliding scale, as stated below:
Percent of Exemption Based on Assessment
Exemption Income Limits
50%
$29,000
45%
$30,000
40%
$31,000
35%
$32,000
30%
$32,900
25%
$33,800
20%
$34,700
15%
$35,600
10%
$36,500
5%
$37,400