[Adopted 12-21-1993 by L.L. No. 7-1993[1] ]
[1]
Editor's Note: This local law supersedes former
Art. III, Senior Citizen Exemption, adopted 1-8-1993 as L.L. No. 1-1993,
as amended.
A.
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 by the Village of Southampton to the extent
set forth below if the income of the owner or the combined income
of the owners for the income tax year immediately preceding the date
of making application for exemption falls within the income eligibility
levels set forth below, provided that all applicable provisions of
§ 467 of the State Real Property Tax Law are met and satisfied.
[Amended 12-21-1993 by L.L. No. 8-1993; 12-22-1994 by L.L. No. 12-1994; 12-13-1995 by L.L. No. 9-1995; 11-25-1997 by L.L. No. 5-1997; 11-8-2001; 10-10-2002; 9-11-2008]
|
Table of Income and Percentages
| |
|---|---|
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
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$28,000 or less
|
50%
|
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More than $28,000 but less than $29,000
|
45%
|
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$29,000 or more, but less than $30,000
|
40%
|
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$30,000 or more, but less than $30,900
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35%
|
|
$30,900 or more, but less than $31,800
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30%
|
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$31,800 or more, but less than $32,700
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25%
|
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$32,700 or more, but less than $33,600
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20%
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$33,600 or more, but less than $34,500
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15%
|
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$34,500 or more, but less than $35,400
|
10%
|
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$35,400 or more, but less than $36,300
|
5%
|
B.
Any exemption provided by this section shall be computed
after all partial exemptions allowed by law have been subtracted from
the total amount assessed.
C.
The real property tax exemption or 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.
D.
The income eligibility levels set forth under the annual income column of the table in § 99-21A may be amended from time to time by resolution of the Village Board of Trustees, provided that any such amendment is authorized by § 467 of the State Real Property Tax Law.
[Added 11-25-1997 by L.L. No. 5-1997]
Exemption from taxation for school purposes
shall not be granted in the case of real property where a child resides
if such child attends a public school within the school district.
A.
No exemption shall be granted if the income of the owner or the combined income of the owners for the income tax year immediately preceding the date of making application for exemption exceeds the maximum income eligibility level set forth under the annual income column of the table in § 99-21A. "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.
[Amended 12-21-1993 by L.L. No. 8-1993; 12-22-1994 by L.L. No. 12-1994; 12-13-1995 by L.L. No. 9-1995; 11-25-1997 by L.L. No. 5-1997]
B.
No exemption shall be granted 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 by or 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. 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. 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 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. Where
the owner or owners transfer title to property which, as of the date
of transfer, was exempt from taxation under the provisions of this
section, the reacquisition of title by such owner or owners within
nine months of the date of transfer shall be deemed to satisfy the
requirement of this subsection that the title of the property shall
have been vested in the owner or one of the owners for such a period
of 24 consecutive months. Where, upon or subsequent to the death of
an owner or owners, title to property which, as of the date of such
death was exempt from taxation under such provisions, becomes vested,
by virtue of devise or descent from the deceased owner or owners or
by transfer by any other means within nine months after such death,
solely in a person or persons who, at the time of such death, maintained
such property as a primary residence, the requirement of this subsection
that the title of the property shall have been vested in the owner
or one of the owners for such period of 24 consecutive months shall
be deemed satisfied.
C.
No exemption shall be granted unless the property
is used exclusively for residential purposes; provided, however, that
in the event any portion of such property is not so used exclusively
for residential purposes but is used for other purposes, such portion
shall be subject to taxation, and the remaining portion only shall
be entitled to the exemption provided by this section.
D.
No exemption shall be granted 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, provided that an owner
who is absent while receiving health-related care as an inpatient
of a residential health care facility, as defined in § 2801
of the Public Health Law, shall be deemed to remain a legal resident
and an occupant of the property while so confined and that income
accruing to that person shall be income only to the extent that it
exceeds the amount paid by such owner, spouse or co-owner for care
in the facility, and provided further that during such confinement
such property is not occupied by other than the spouse or co-owner
of such owner.
[Amended 12-21-1993 by L.L. No. 8-1993]
A.
Application for such exemption must be made by the
owner or all of the owners of the property on forms prescribed by
the New York State Board of Equalization and Assessment, to be furnished
by the Assessor of the Village, 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 taxable
status date (January 1). 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 before December 31 of the same year.
B.
Notwithstanding Subsection A of § 99-24, an application for such exemption may be filed with such Assessor after the appropriate taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from a 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. Such Assessor shall approve or deny such application as if it has been filed on or before the taxable status date.
A.
At least 60 days prior to the appropriate taxable
status date, the assessing authority shall mail to each person who
was granted exemption pursuant to this section 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 assessing authority shall,
within three days of the completion and filing of the tentative assessment
roll, notify by mail any applicant who has included with this application
at least one self-addressed, prepaid envelope of the approval or denial
of the application; provided, however, that the assessing authority
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 subsection, such notice shall
be on a form prescribed by the State Board.
B.
Any person who has been granted exemption, pursuant to this section, on five consecutive assessment rolls shall not be subject to the requirements set forth in Subsection A of this section. 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 which shall state that such person continues to be eligible for such exemptions. 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 of the Real Property Tax Law.
[Amended 8-13-2020 by L.L. No. 7-2020]
