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Town of Pendleton, NY
Niagara County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Pendleton as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-3-1996 by L.L. No. 1-1997[1] ]
[1]
Editor's Note: This local law superseded former Art. I, Business Investment Exemption, adopted 6-5-1984 by L.L. No. 1-1984, as amended.
A. 
New York State Real Property Tax Law § 485-b grants a business investment exemption.
B. 
The Town of Pendleton, by this article, revokes the business investment exemption permitted by New York State Real Property Tax Law § 485-b and sets the exemption available at 0%.
C. 
This act shall take effect 45 days after its passage subject to a permissive referendum.[1]
[1]
Editor's Note: No valid petition requesting such referendum was filed as of 1-27-1997 in accordance with the applicable provisions of law.
[Adopted 1-9-2017 by L.L. No. 1-2017[1]]
[1]
Editor's Note: This local law superseded former Art. II, Senior Citizen Exemption, adopted 4-3-2007 by L.L. No. 1-2007, and provided an effective date of 1-1-2017.
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, or by siblings, one of whom is 65 years of age or over, shall be exempt from taxation for Town of Pendleton purposes to the extent as provided in the following schedule:
Exemption
Annual Income Level
50%
Less than: $21,000
45%
$21,000 to $21,999.99
40%
$22,000 to $22,999.99
35%
$23,000 to $23,999.99
30%
$24,000 to $24,899.99
25%
$24,900 to $25,799.99
20%
$25,800 to $26,699.99
15%
$26,700 to $27,599.99
10%
$27,600 to $28,499.99
Any person otherwise qualifying under this section shall not be denied the exemption under this section if he becomes 65 years of age after the appropriate taxable status date and on or before December 31 of the same year.