[HISTORY: Adopted by the Town Board of the
Town of New Castle 11-14-1983 by L.L. No. 12-1983 (this local law also
repealed former Ch. 116, Taxation: Real Property Exemption, adopted 10-27-1970 by L.L. No.
4-1970, as amended). Amendments noted where applicable.]
[Amended 2-14-2023 by L.L. No. 1-2023]
Pursuant to § 467 of the Real Property Tax Law, real
property owned by one or more persons, each of whom is 65 years of
age or over, or real property owned by husband and wife, one of whom
is 65 years or age or over, shall be exempt from taxation by the Town
of New Castle for Town general taxes, as hereinafter provided. Such
exemption shall be computed after all other partial exemptions allowed
by law have been subtracted from the total amount assessed.
[Amended 10-28-1986 by L.L. No. 18-1986; 3-27-1990 by L.L. No. 15-1990; 11-27-1990 by L.L. No. 43-1990; 2-25-1992 by L.L. No. 2-1992; 3-23-1993 by L.L. No.
6-1993; 3-14-1995 by L.L. No. 2-1995; 5-28-1996 by L.L. No. 5-1996; 4-29-1997 by L.L. No. 8-1997; 3-9-1999 by L.L. No. 4-1999; 2-27-2001 by L.L. No. 1-2001; 1-28-2003 by L.L. No. 1-2003; 2-24-2004 by L.L. No. 4-2004; 2-13-2007 by L.L. No. 2-2007; 2-14-2023 by L.L. No. 1-2023]
For assessment rolls prepared on the basis of a taxable status
date occurring on or after June 1, 2023:
|
Maximum Income Exemption Eligibility
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$0 to $50,000
|
50%
|
|
$50,000.01 to $50,999.99
|
45%
|
|
$51,000 to $51,999.99
|
40%
|
|
$52,000 to $52,999.99
|
35%
|
|
$53,000 to $53,899.99
|
30%
|
|
$53,900 to $54,799.99
|
25%
|
|
$54,800 to $55,699.99
|
20%
|
|
$55,700 to $56,599.99
|
15%
|
|
$56,600 to $57,499.99
|
10%
|
|
$57,500 to $58,399.99
|
5%
|
No exemptions shall be granted hereunder:
A.
If the income of the owner or the combined income
of the owners of the property for the income tax year immediately
preceding the date of making application for exemption exceeds the
sum of the maximum income exemption eligibility level for the granting
of partial exemption from real property taxation as provided herein.
"Income tax year" shall mean the twelve-month period for which the
owner or owners filed a federal personal income tax return or, if
no such return is filed, the calendar year where title is vested in
either the husband or the wife, their combined income may not exceed
such sum. Such income shall include 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 or 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.
B.
Unless the title of the property shall have been vested
in the owner or one of the owners of the property for at least 24
consecutive months prior to the date of making application for exemption;
provided, however, that in the event of the death of either a husband
or wife in whose name title of the property shall have been vested
at the time of death and then becomes vested solely in the survivor
by virtue of devise or by 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 consecutive 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
consecutive 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, 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 purposes
of this section. Where a residence is sold and replaced with another
within one year and is in the same assessing unit or municipality,
the period of ownership of the former property shall be combined with
the period of ownership of the replacement residence and deemed consecutive
for exemption from taxation by each such assessing unit or municipality;
provided, however, that where the replacement property is in the same
assessing unit but in another school district, the period of ownership
of both properties shall also be deemed consecutive for purposes of
the exemption from taxation by such school district. Notwithstanding
any other provision of law, where a residence is sold and replaced
with another within one year and both residences are within the state,
the period of ownership of both properties shall be deemed consecutive
for purposes of the exemption from taxation by a municipality within
the state granting such exemption.
C.
Unless the property is used exclusively for residential
purposes.
D.
Unless the real property is the legal residence of
and is occupied in whole or in part by the owner or by all of the
owners of the property.
The real property tax exemption provided for
herein on real property owned by husband and wife, one of whom is
65 years of age or over, once granted, shall not be rescinded solely
because of the death of the older spouse so long as the surviving
spouse is at least 62 years of age.
[Amended 5-8-2018 by L.L.
No. 8-2018]
A.
Application for such exemption must be made by the owner or all of
the owners of the property on forms prescribed by the State Board
to be furnished by the Assessor of the Town of New Castle (the "Assessor")
and shall furnish the information and be executed in the manner required
or prescribed in such forms and shall be filed in such Assessor's
office on or before the Town's taxable status date.
B.
Notwithstanding Subdivision 5 of § 467 of the Real Property
Tax Law, an application for such exemption may be filed with the Assessor
after the appropriate taxable status date, but not later than the
last date on which a petition with respect to complaints of assessments
may be filed, where failure to file a timely application results from
death of the applicant's spouse, child, parent, brother or sister;
or an illness of the applicant or of 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. In
such case, the Assessor shall approve or deny such application as
if it had been filed on or before the taxable status date.
C.
The Assessor is hereby authorized to accept applications for renewal
of exemptions granted under this chapter after the taxable status
date. In the event that the owner or all of the owners of property
which have received an exemption pursuant to this article on the preceding
assessment roll shall fail to file an application for renewal on or
before the taxable status date, such owner or owners may file the
application, executed as if such application had been filed on or
before the taxable status date, with the Assessors on or before the
date for the hearing of complaints.
D.
Where a person who meets the requirement for an exemption pursuant
to this chapter purchases property after the levy of taxes, such person
may file an application for exemption to the Assessor within 30 days
of the transfer of title to such person. The Assessor shall make a
determination of whether the person would have qualified for exempt
status on the tax roll on which the taxes were levied, had title to
the parcel been in the name of the applicant on the taxable status
date applicable to the tax roll. The application shall be on a form
prescribed by the State Board. The Assessor, no later than 30 days
after receipt of such application, shall notify both the applicant
and the Board of Assessment Review, by first class mail, of the exempt
amount, if any, and the right of the owner to a review of the exempt
amount upon the filing of a written complaint. Such complaint shall
be on a form prescribed by the State Board and shall be filed with
the Board of Assessment Review within 20 days of the mailing of this
notice. If no complaint is received, the Board of Assessment Review
shall so notify the Assessor, and the exempt amount determined by
the Assessor shall be final. If the applicant files a complaint, the
Board of Assessment Review shall schedule a time and a place for the
hearing with respect thereto no later than 30 days after the mailing
of the notice by the Assessor. The Board of Assessment Review shall
meet and determine the exempt amount and shall immediately notify
the Assessor and the applicant, by first class mail, of its determination.
The amount of the exemption determined pursuant to this subsection
shall be subject to review as provided in Article 7 of the Real Property
Tax Law. Such a proceeding shall be commenced within 30 days of the
mailing of the notice of the Board of Assessment Review to the new
owner as provided in this subsection. Upon receipt of a determination
of exempt amount as provided in this subsection, the Assessor shall
determine the pro rata exemption to be credited toward such property
by multiplying the tax rate for the Town of New Castle on the appropriate
tax roll used for the fiscal year or years during which the transfer
occurred times the exempt amount, as determined pursuant to this subsection,
times the fraction of each fiscal year or years remaining subsequent
to the transfer of title. The Assessor shall immediately transmit
a statement of the pro rata exemption to the applicant. The Town of
New Castle shall include an appropriation in its budget for the next
fiscal year equal to the aggregate amount of such credits to be applied
in that fiscal year. Where a parcel, the owner of which is entitled
to a pro rata exemption credit, is subject to taxation in said next
fiscal year, the receiver or collector shall apply the credit to reduce
the amount of taxes owed for the parcel in such fiscal year. Pro rata
exemption credits in excess of the amount of taxes, if any, owed for
the parcel shall be paid by the Treasurer of the Town of New Castle
to all owners of property entitled to such credits within 30 days
of the expiration of the warrant to collect taxes in said next fiscal
year.
E.
Where a person who meets the requirements for an exemption pursuant
to this chapter purchases property after the taxable status date but
prior to the levy of taxes, such person may file an application for
an exemption to the Assessor within 30 days of the transfer of title
to such person. The Assessor shall make a determination within 30
days after receipt of such application of whether the applicant would
qualify for an exemption pursuant to this chapter on the assessment
roll if title had been in the name of the applicant on the taxable
status date applicable to such assessment roll. The application shall
be made on a form prescribed by the State Board. If the Assessor's
determination is made prior to the filing of the tentative assessment
roll, the Assessor shall enter the exempt amount, if any, on the tentative
assessment roll and, within 10 days after filing such roll, notify
the applicant of the approval or denial of such exemption, the exempt
amount, if any, and the applicant's right to review by the Board of
Assessment Review. If the Assessor's determination is made after the
filing of the tentative assessment roll, the Assessor shall petition
the Board of Assessment Review to correct the tentative or final assessment
roll in the manner provided in Title 3 of Article 5 of the Real Property
Tax Law, with respect to the unlawful entries, in the case of wholly
exempt parcels, and with respect to clerical errors, in the case of
partially exempt parcels, if the Assessor determines that an exemption
should be granted and, within 10 days of petitioning the Board of
Assessment Review, notify the applicant of the approval or denial
of such exemption, the amount of such exemption, if any, and the applicant's
right to administrative or judicial review of such determination pursuant
to Article 5 or 7 of the Real Property Tax Law, respectively.
F.
If, for any reason, a determination to exempt property from taxation as provided in Subsection E of this section is not entered on the final assessment roll, the Assessor shall petition the Board of Assessment Review to correct the final assessment roll.
G.
If, for any reason, the pro rata tax credit as provided in Subsection D of this section is not extended against the tax roll immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall immediately notify the Town of New Castle of the amount of pro rata exemption credits for the year in which such transfer occurred.
H.
If, for any reason, a determination to exempt property from taxation as provided in Subsection E of this section is not entered on the tax roll for the year immediately succeeding the fiscal year during which the transfer occurred, the Assessor shall determine the pro rata tax exemption credit for such tax roll by multiplying the tax rate for the Town of New Castle by the exempt amount and shall immediately notify the Town of New Castle of the pro rata exemption credits for such tax roll. The Town of New Castle shall add such pro rata exemption credits for such property to any outstanding pro rata exemption amounts.
[Amended 5-8-2018 by L.L.
No. 8-2018]
A.
The Town of New Castle shall notify or cause to be notified each
person owning residential real property in the Town of New Castle
of the provisions hereof. Such notice may be met by a notice or legend
sent on or with each tax bill to such persons, reading substantially
as follows: "SENIOR CITIZENS: If your annual income is less than [insert
New York State maximum eligible income level], you may be eligible
for senior citizen tax exemption. Senior citizens have until June
1 of each year to apply for such exemption. For information, please
call or write the Assessor's Office, Town of New Castle, 200 South
Greeley Avenue, Chappaqua, New York 10514, telephone (914) 238-4722
or via email at assessor@mynewcastle.org."
B.
At least 60 days prior to the appropriate taxable status date, the
Assessor shall mail to each person who was granted a senior citizen
exemption on the latest completed assessment roll an application form
and a notice that such application must be filed on or before taxable
status date and be approved in order for the exemption to be granted.
The Assessor shall, within three days of the completion and filing
of the tentative assessment roll, notify by mail any applicant who
has included with his application at least one self-addressed, prepaid
envelope of the approval or denial of the application; provided, however,
that the Assessor shall, upon the receipt and filing of the application,
send by mail notification of receipt to any applicant who has included
two of such envelopes with the application. Where an applicant is
entitled to a notice of denial pursuant to this section, such notice
shall be on a form prescribed by the State Board and shall state the
reasons for such denial and shall further state that the applicant
may have such determination reviewed in the manner provided by law.
C.
Failure to notify or cause to be notified any person who is in fact
eligible to receive the exemption or the failure to mail any such
application form or notices or the failure of such person to receive
any of the same shall not prevent the levy, collection and enforcement
of the payment of the taxes on property owned by such person.
D.
Any person who has been granted exemption pursuant to this chapter
on five consecutive completed assessment rolls, including any years
when the exemption was granted to a property owned by a husband and/or
wife while both resided in such property, shall not be subject to
application requirements set forth in this chapter. However, said
person shall be mailed an application form and a notice informing
him of his rights. Such exemption shall be automatically granted on
each subsequent assessment roll; provided, however, that when tax
payment is made by such person a sworn affidavit must be included
with such payment and which shall state that such persons continue
to be eligible for such exemption. Such affidavit shall be on a form
prescribed by the State Board. If such affidavit is not included with
the tax payment, the collecting officer shall proceed pursuant to
§ 551-a of the Real Property Tax Law.
The exemption provided herein shall apply to
school taxes, provided that the applicable school districts shall
have, prior to the taxable status date occurring on or after January
1, 1984, adopted a resolution pursuant to §§ 467 and
467-d of the Real Property Tax Law[1] providing for such exemption. Notwithstanding such resolution,
the exemption from taxation for school tax purposes shall not be granted
in the case of real property where a child resides if such child attends
a public school of elementary or secondary education.
[1]
Editor's Note: Section 467-d was repealed
by L.1985, c. 440, § 3, effective 1-2-1986. Current provisions
are contained in Real Property Tax Law § 467.
A.
Any conviction of having made any willful false statement
in the application for such exemption shall be punishable by a fine
of not more than $100 and shall disqualify the applicant or applicants
from further exemption for a period of five years.
B.
Notwithstanding any inconsistent provisions hereof,
the collection of any amount of tax erroneously exempted due to an
incorrect statement in an application for exemption shall be enforceable
in the same manner provided for the collection of delinquent taxes
pursuant to the provisions of Article 10 of the Real Property Tax
Law.
This chapter shall take effect immediately upon
filing in the Office of the Secretary of State.
