[HISTORY: Adopted by the Town Board of the
Town of Dayton as indicated in article histories. Amendments noted
where applicable.]
[Adopted by L.L. No. 2-1984; readopted 8-26-2002 by L.L. No. 1-2002]
The purpose of this article is to provide that
no exemption from real property taxes shall be granted pursuant to
§ 458-a of the Real Property Tax Law of the State of New
York.
Pursuant to the provisions of Subdivision 4
of § 458-a of the Real Property Tax Law of the State of
New York, no exemption from real property taxes shall be granted pursuant
to § 458-a of the Real Property Tax Law for purposes of
real property taxes levied for the Town of Dayton.
[Adopted 9-14-2016 by L.L. No. 1-2019[1]]
[1]
Editor's Note: This local law also repealed L.L. No. 3-2009,
adopted 10-13-2009, which established a tax exemption for certain
senior citizens.
It is the intent of the Town to continue to provide a real property
tax exemption to certain senior citizens in accordance with § 467
of the Real Property Tax Law and to distribute the exemption in a
more equitable manner. It is the intent of this Town to add Option
2 to the current senior citizen exemption.
Effective January 1, 2017, Town of Dayton shall grant a real
property tax exemption to certain individuals 65 years of age or over,
in accordance with § 467(1)(b) of the Real Property Tax
Law.
Effective January 1, 2017, the maximum income eligibility level
as described in § 467 of the Real Property Tax Law is hereby
established as follows:
|
Income
|
Percent of Assessed Value Exempt
| |
|---|---|---|
|
$18,500 or less
|
=
|
50%
|
|
$18,501 but less than $19,500
|
=
|
45%
|
|
$19,500 but less than $20,500
|
=
|
40%
|
|
$20,500 but less than $21,500
|
=
|
35%
|
|
$21,500 but less than $22,400
|
=
|
30%
|
|
$22,400 but less than $23,300
|
=
|
25%
|
|
$23,300 but less than $24,200
|
=
|
20%
|
|
Option 2
| ||
|
$24,200 but less than $25,100
|
=
|
15%
|
|
$25,100 but less than $26,000
|
=
|
10%
|
[Added 9-11-2019 by L.L. No. 2-2019[1]]
Any income used in the determination of applicants' eligibility
for the exemption hereby granted shall be offset by all medical and
prescription drug expenses actually paid which were not reimbursed
or paid for by insurance.
All other provisions of Section 467 of the Real Property Tax
Law of the State of New York shall be in effect for the purposes of
Town real property taxation in Cattaraugus County.
Local Law No. 3-2009 entitled "A Local Law Granting Partial
Exemption on Real Property Taxation to Certain Senior Citizens and
Repealing Cattaraugus County Local Law No. 2-2007," as amended, is
hereby repealed, effective January 1, 2017.
If any provision of this article shall be adjudged by any court
of competent jurisdiction to be invalid, then such adjudication shall
not affect, impair or invalidate the remainder thereof, but shall
be confined in its operation to the particular provision directly
involved in the controversy in which such judgment shall have been
rendered.
This article shall take effect immediately.
