[Adopted 9-13-2010 by L.L. No. 3-2010]
The Town Board of the Town of Wilna pursuant to the authority
granted it under Real Property Tax Law § 467 and §§ 10
and 20 of the Municipal Home Rule Law of the State of New York, hereby
enacts as follows.
The Town Board of the Town of Wilna has determined that it is
difficult for Senior Citizens on fixed income to meet all of their
expenses under current economic conditions. The Real Property Tax
Law of the State of New York has been amended to allow exemptions
at higher annual income levels for senior citizens then previously
existed. These higher exemptions have been adopted by the County of
Jefferson. The Town Board finds that the granting of such higher exemptions
to be consistent to those granted by the County of Jefferson, will
be in the best interest and welfare of the senior citizens of the
Town of Wilna.
An exemption from Real Property Taxes shall be granted to qualified
senior citizens as provided in Real Property Tax Law of the State
of New York based upon the following chart:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
Income less than or equal to $14,800
|
50%
|
|
More than $14,800, but less than $15,800
|
45%
|
|
More than $15,800, but less than $16,800
|
40%
|
|
More than $16,800, but less than $17,800
|
35%
|
|
More than $17,800, but less than $18,700
|
30%
|
|
More than $18,700, but less than $19,600
|
25%
|
|
More than $19,600, but less than or equal to $20,500
|
20%
|
All prior local laws of the Town of Wilna regarding senior citizens
exemptions from real property taxes are hereby repealed.
If any part of this article shall be found to be void, voidable,
or unenforceable for any reason whatsoever, it shall not affect the
validity or enforceability of any remaining section or provision of
this article.
