[Adopted 3-12-2003 by L.L. No. 2-2003[1]]
[1]
Editor's Note: This local law superseded Art. I, Exemption for Senior Citizens, adopted 5-10-1995 by L.L. No. 4-1995.
[Amended 12-12-2012 by L.L. No. 2-2012[1]]
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, one of whom is 65 years of age or over, shall be exempt from taxation by any municipal corporation in which located to the extent of the percentages outlined below.
B. 
The income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption shall be used to compute the percentage of exemption in accordance with the following:
(1) 
Fifty percent of the assessed valuation thereof, whose annual income is $29,000 or less;
(2) 
Forty-five percent of the assessed valuation thereof, whose present income is between than $29,000.01 and $29,999.99;
(3) 
Forty percent of the assessed valuation thereof, whose present income is between $30,000 and $30,999.99;
(4) 
Thirty-five percent of the assessed valuation thereof, whose present income is between $31,000 and $31,999.99;
(5) 
Thirty percent of the assessed valuation thereof, whose present income is between $32,000 and $32,899.99;
(6) 
Twenty-five percent of the assessed valuation thereof, whose present income is between $32,900 and $33,799.99;
(7) 
Twenty percent of the assessed valuation thereof, whose present income is between $33,800 and $34,699.99;
(8) 
Fifteen percent of the assessed valuation thereof, whose present income is between $34,700 and $35,599.99;
(9) 
Ten percent of the assessed valuation thereof, whose present income is between $35,600 and $36,499.99; and
(10) 
Five percent of the assessed valuation thereof, whose present income is between $36,500 and $37,399.99.
C. 
"Income tax year" shall mean the twelve-month period for which the owner or owners file a federal personal income tax return or, if no such return was filed, the calendar year.
[1]
Editor's Note: This local law applies to taxable status dates occurring on or after 1-1-2013.
Eligibility for exemption will be extended to citizens who turn 65 years of age after the taxable status date and on or before December 31 of the same year so long as said citizen meets the appropriate filing dates as required by the state law.
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 of elementary or secondary education.
No exemption shall be granted:
A. 
If the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $37,399.99. "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 was 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, net rental income, salary or earnings, and net income from self-employment, but shall not include gifts or inheritances.
[Amended 12-12-2012 by L.L. No. 2-2012[1]]
[1]
Editor's Note: This local law applies to taxable status dates occurring on or after 1-1-2013.
B. 
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 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 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 12 consecutive months; provided further that 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 transferee 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 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, and further provided that where a residence is sold and replaced with another within one year and is in the same assessment unit, the period of ownership of the of 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.
C. 
Unless the property is used exclusively for residential purposes.
D. 
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 such exemption must be made by the owner or all 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 in such forms and shall be filed in such Assessor's office on or before the appropriate taxable status date. Where a renewal application for the exemption authorized by this section has not been filed on or before the taxable status date, and the owner believes that good cause existed for the failure to file the renewal application by that date, the owner may, no later than the last day for paying taxes without incurring interest or penalty, submit a written request to the Assessor asking him or her to extend the filing deadline and grant the exemption. Such request shall contain an explanation of why the deadline was missed, and shall be accompanied by a renewal application, reflecting the facts and circumstances as they existed on the taxable status date. The Assessor may extend the filing deadline and grant the exemption if he or she is satisfied that good cause existed for the failure to file the renewal application by the taxable status date and that the applicant is otherwise entitled to the exemption. The Assessor shall mail notice of his or her determination to the owner. If the determination states that the Assessor has granted the exemption, he or she shall thereupon be authorized and directed to correct the assessment roll accordingly or, if another person has custody or control of the assessment roll, to direct that person to make the appropriate corrections. If the correction is not made before taxes are levied, the failure to take the exemption into account in the computation of the tax shall be deemed a "clerical error" for purposes of Title 3 of Article 5 of the New York State Real Property Tax Law and shall be corrected accordingly.
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 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. Failure to mail any such application form and notice or the failure of such person to receive same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
Any conviction of having made any willful false statement in the application for such 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.