Town of Chester, NY
Orange County
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Table of Contents
Table of Contents
[Adopted 10-25-2017 by L.L. No. 2-2017]
As authorized by § 467 of the New York State Real Property Tax Law, the Town Board has granted a partial real property tax exemption to certain persons with limited income who are 65 years of age or over and who otherwise meet the requirements set forth in § 467 of the New York State Real Property Tax Law. The maximum annual income level determining eligibility is established by the Town Board from time to time. Additional information as to the current maximum income level and as to other eligibility and application requirements may be obtained in the office of the Assessor or Town Clerk.
In the event that the owner, or all of the owners, of property which has received an exemption pursuant to § 467 of the New York State Real Property Tax Law on the preceding assessment roll fail to file the application pursuant to § 467 on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed before the taxable status date, with the Assessor on or before the date for the hearing of complaints.
In the event that the owner, or all of the owners, of property which has received an exemption pursuant to § 467 of the New York State Real Property Tax Law on the preceding assessment roll fail to file the application pursuant to § 467 on or before the taxable status date and the owner, or all of the owners, believe that cause existed for the failure to file the renewal application by that date, such owner or owners 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 (i) good cause existed for the failure to file the renewal application by the taxable status date and (ii) the applicant is otherwise entitled to the exemption. The Assessor shall mail notice of his or her determination to the owner or owners. 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 over 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" pursuant to New York State Real Property Tax Law § 467 and shall be corrected accordingly.