[Adopted 2-14-2023 by L.L. No. 3-2023]
Pursuant to the provisions of § 467 of the Real Property
Tax Law of the State of New York, real property located in the Town
of Ulysses, County of Tompkins, owned by one or more persons, each
of whom is 65 years of age or over; or real property owned by husband
and wife or by siblings, one of whom is 65 years of age or over; or
real property owned by one or more persons, each of whom is either
65 years of age or over or disabled; shall be partially exempt from
taxation by said Town of Ulysses for the applicable taxes specified
in said § 467 based upon the qualifications and income of
the owner, or the combined income of the owners, pursuant to the provisions
of this article as set forth herein.
Such partial exemption shall be to the extent set forth in the
following schedule:
|
Annual Income
|
Percentage of Assessed Valuation of Property Subject to Exemption
|
|---|---|
|
Up to $35,000
|
50%
|
|
More than $35,000, but less than $36,000
|
45%
|
|
More than $36,000, but less than $37,000
|
40%
|
|
More than $37,000, but less than $38,000
|
35%
|
|
More than $38,000, but less than $38,900
|
30%
|
|
More than $38,900, but less than $39,800
|
25%
|
|
More than $39,800, but less than $40,700
|
20%
|
|
More than $40,700, but less than $41,600
|
15%
|
|
More than $41,600, but less than $42,500
|
10%
|
|
More than $42,500, but less than $43,400
|
5%
|
The partial exemption provided by this article shall be limited
to such property and persons as meet the conditions, qualifications,
exclusions, and limitations set forth in § 467 of the Real
Property Tax Law of the State of New York. This article shall be administered
in accordance with the Real Property Tax Law, as now adopted and as
may be amended from time to time.
Application(s) for such exemption(s) must made by the owner
or all of the owners of the property on forms prescribed by New York
State as furnished by and to the Tompkins County Assessment Department.
All of said owners shall furnish the required information and execute
the forms in the manner required by in such forms. Such completed
form(s) shall be filed in the Tompkins County Assessment Department's
office on or before the appropriate, applicable, or required taxable
status date.
In addition to any other provision of law generally, or the
New York State Penal Law specifically, any willfully false statement
made in (or in relation to) any application for an exemption shall
also be punishable by a civil penalty of not more than $500 to be
recovered by the Town in a civil action. For purposes of this article
the Justice Court of the Town of Ulysses is hereby vested and imbued
with jurisdiction to hear and adjudicate allegations relating to the
civil violation of this article. In addition: i) making any willfully
false statement in connection with any application for an exemption
shall disqualify the applicant(s) from seeking any of the exemptions
provided by this article for a period of five years; and ii) the making
of any false statement in connection with any application for an exemption
may disqualify the applicant(s) from seeking any such exemptions for
a period of five years. Such determinations shall be reasonably made
and, without creating any right of review or action that does not
already exist in law or equity, such determination may be subject
to review under Article 78 of the Civil Practice Laws and Rules. Nothing
herein precludes the imposition of other actions, determinations,
penalties, losses, or sanctions from other governmental agencies arising
from or in relation to the making or transmittal of any false information
in or in relation to any application, and no remedy or penalty specified
in this article shall be the exclusive remedy available to address
any violation of, or noncompliance with, the requirements of this
article.
This article shall apply to each of the several next successive
tax years, and the exemption levels for this article may be updated
by the Town of Ulysses by amending the tables or schedules of this
article in any manner as allowed by law.
All prior local laws, ordinances, resolutions and other prior
legislation of the Town of Ulysses relating to senior citizen and
disabled citizen tax exemptions, as allowed under and pursuant to
the authority granted to the Town of Ulysses as a taxing authority
by and through the New York State Real Property Tax Law § 467,
be and hereby are repealed and superseded hereby. In the event of
any irreconcilable conflict between this article and the New York
State Real Property Tax Law, such state statutes shall govern.
