Town of Orchard Park, NY
Erie County
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Table of Contents
Table of Contents
[Adopted 9-16-1987[1]]
[1]
Editor's Note: This legislation also provided for the repeal of former Art. 1, Partial Exemption for Aged, adopted as Secs. 11 1/2 -12 through 11 1/2 — 14 of the 1970 Code, as amended.
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, one of whom is 65 years of age or over, located in the Town of Orchard Park, shall be exempt from all Town taxes to the extent of 50% of the assessed valuation of said real property, subject to the conditions and limitations hereinafter set forth.
[Amended 5-2-1990; 3-6-1991; 4-15-1992; 12-6-2006 by L.L. No. 2-2006; 6-18-2014 by L.L. No. 2-2014]
No exemption shall be granted under the provisions of this article unless the following conditions are met:
A. 
Income of owner.
(1) 
Real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband or wife, one of whom is 65 years or over, shall be exempt from the general Town tax in accordance with the following table:
Annual Income
Percentage of Valuation Exempt from Taxation
Income up to and including $19,500
50%
More than $19,500 to less than $20,500
45%
$20,500 or more to less than $21,500
40%
$21,500 or more to less than $22,500
35%
$22,500 or more to less than $23,400
30%
$23,400 or more to less than $24,300
25%
$24,300 or more to less than $25,200
20%
$25,200 or more to less than $26,100
15%
$26,100 or more to less than $27,000
10%
$27,000 or more to less than $27,900
5%
(2) 
"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 tax return is filed, the calendar year. Where title is vested in either the husband or wife, their combined income may not exceed such sum.
(3) 
Such income shall include social security and retirement benefits, interest, dividends, net rental income, salary or earnings and net income from self-employment, but shall not include gifts or inheritances.
(4) 
The grant of such exemptions shall be subject to all of the conditions and requirements of § 467 of the Real Property Tax Law of the State of New York, whether or not such conditions and/or requirements are set forth in this article.
(5) 
Any person otherwise qualifying under this section shall not be denied exemption under this section if that person becomes 65 years of age after the appropriate taxable status date and before December 31 of the same year.
B. 
Duration of title. Unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 12 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either husband or wife in whose name title of the property shall have been vested at the time of death and which said title 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 purpose of computing such period of 12 consecutive months, and provided further that 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 period of ownership shall be deemed to be consecutive for the purposes of this section.
C. 
Use of property. Unless the property is used exclusively for residential purposes. However, if a portion of the property is used for other than residential purposes, the exemption will apply only to the portion used exclusively for residential purposes.
D. 
Occupancy of property. 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.
A. 
Application for the exemption provided for herein must be made by the owner or all of the owners of the property on forms prescribed by the State Board, to be furnished by the appropriate assessing authority, and shall furnish the information and be executed in the manner required or prescribed on such forms and shall be filed in the Assessor's office on or before the appropriate taxable status date.
B. 
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 article 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. Failure to mail any such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
[Added 12-17-2003 by L.L. No. 7-2003]
An application for a senior citizen defined in this section may be filed with the Assessor after the appropriate taxable status date but not later than the last day in which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from:
A. 
A death of the applicant's spouse, child, parent, brother or sister; or
B. 
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.
[1]
Editor's Note: Former § 124-3.2, Calculation of income; medical and prescription expenses, added 12-17-2003 by L.L. No. 7-2003, was repealed 12-6-2006 by L.L. No. 2-2006.
[Added 12-17-2003 by L.L. No. 7-2003]
A. 
Upon receipt of the certificate of occupancy notice from the Building Department when a new home is occupied, a notice shall be provided to such homeowner that the cost of trash pickup will be added to the tax bill of the homeowner, prorated from the date of the certificate of occupancy.
B. 
The Assessor shall add the prorated cost of trash pickup to the bill as an omitted tax re-levy for the next January tax bill.
Any conviction of having made any willfully false statement in the application for exemption shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of five years.