Town of Monroe, NY Article VI Senior Citizens Exemption

[Adopted 2-5-2018 by L.L. No. 1-2018]

§ 47-18 Income limits.

A. The maximum real property tax exemption for real property owned by persons 65 years of age or over within the Town of Monroe is established at 50%; provided, however, that the total income of the owner does not exceed the sum of $29,000, as said income is defined in Real Property Tax Law § 467.

B. In the event that the total income of the owner of real property exceeds $29,000, an exemption shall be granted in an amount that corresponds to the income level set forth in the following schedule:

Annual Income Ranges	Exemption Percentage
No more than $29,000	50%
$29,001 but less than $29,999	45%
$30,000 but less than $30,999	40%
$31,000 but less than $31,999	35%
$32,000 but less than $32,899	30%
$32,900 but less than $33,799	25%
$33,800 but less than $34,699	20%
$34,700 but less than $35,599	15%
$35,600 but less than $36,499	10%
$36,500 but less than $37,399	5%

C. The income limits above shall not include veterans disability compensation, as defined in Title 38 of the United States Code.

[Added 4-17-2023 by L.L. No. 7-2023]

§ 47-19 Application.

Application for such exemption must be made by the owner or all of the owners of the property, on forms prescribed by the state to be furnished by the appropriate assessing authority, which application shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in the Town Assessor's office on or before the appropriate taxable status date.

§ 47-20 Late filing of application.

A. In the event the owner or all of the owners, of property which has received an exemption pursuant to Section 467 of the Real Property Tax Law on the preceding assessment roll fails to file the application pursuant to Section 467 on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed before the taxable status date, with the Assessor on or before the date for the hearing of complaints.

B. In the event the owner, or all of the owners, of property which has received an exemption pursuant to Section 467 of the Real Property Tax Law on the preceding assessment roll fails to file the application pursuant to Section 467 on or before the taxable status date and the owner, or all of the owners, believe that cause existed for the failure to file the renewal application by that date, such owner or owners may, no later than the last day for paying taxes without incurring interest or penalty, submit a written request to the Assessor asking him or her to extend the filing deadline and grant the exemption. Such request shall contain an explanation of why the deadline was missed, and shall be accompanied by a renewal application reflecting the facts and circumstances as they existed on the taxable status date.

C. Extension of filing deadline.

(1) The Assessor may extend the filing deadline and grant the exemption if he or she is satisfied that:

(a) Good cause existed for the failure to file the renewal application by the taxable status date; and

(b) That the applicant is otherwise entitled to the exemption.

(2) The Assessor shall mail notice of his or her determination to the owner/owners.

D. If the determination states that the Assessor has granted the exemption, he or she shall thereupon be authorized and directed to correct the assessment roll accordingly or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections. If the correction is not made before taxes are levied, the failure to take the exemption into account in the computation of the tax shall be deemed a clerical error pursuant to Real Property Tax Law Section 467 and shall be corrected accordingly.