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City of Plattsburgh, NY
Clinton County
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[Adopted by L.L. No. 1-2004; effective 1-1-2003; amended 11-14-2002 and 1-6-2005 (Ch. 240, Art. V, § 240-29, of the 1989 Code)]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Pursuant to Real Property Tax Law § 467, the maximum income eligibility level for real property owned by one or more persons aged 65 years and over shall be $29,000.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The Sliding Scale Limits for the RPTL § 467 tax exemption program are as follows:
Annual Income
% Assessed Value Exempt
Less than $29,000
50%
$29,000 or more but less than $30,000
45%
$30,000 or more but less than $31,000
40%
$31,000 or more but less than $32,000
35%
$32,000 or more but less than $32,900
30%
$32,900 or more but less than $33,800
25%
$33,800 or more but less than $34,700
20%
$34,700 or more but less than $35,600
15%
$35,600 or more but less than $36,500
10%
$36,500 or more but less than $37,400
5%
Over $37,400
0
An application for an exemption may be filed with the Assessor after taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from:
A. 
A death of the applicant's spouse, child, parent, brother, or sister; or
B. 
An illness of the applicant or the applicant's spouse, child, parent, brother, or sister which actually prevents the applicant from filing on a timely basis as certified by a licensed physician.
Pursuant to Real Property Tax Law § 467.9(a), where a person who meets the requirements for an exemption purchased property after the levy of taxes, such person may file an application for an exemption with the Assessor within 30 days of the transfer of title to such person.
A person who qualifies for a tax exemption under Real Property Tax Law § 467 shall not be denied such exemption if he or she becomes 65 years of age after taxable status date, but before December 31 of the same year.
The Assessor is authorized to accept applications for renewal of exemptions after taxable status date from owners of property that received an exemption on the preceding assessment roll if an application for renewal of the exemption is filed before the date for the hearing of complaints on real property assessments.