City of Beacon, NY Senior Citizens Tax Exemption

[1]

Editor's Note: In addition to this legislation, the Council, by ordinance of 2-21-1984, adopted the applicability of Chapter 991 of the Laws of 1983, which provided for a graduated scale of exemptions based on income. See now § 467 of the Real Property Tax Law for further information.

[Amended 4-2-1979; 3-16-1981; 2-21-1984; 5-7-1990]

The percentage of exemption shall be based on the annual income ranges as specified herein, as follows:[1]

[Amended 11-19-2001 by L.L. No. 20-2001]

	Income Range	Percentage of Exemption
	Less than $20,500	50%
	$20,501 to $21,500	45%
	$21,501 to $22,500	40%
	$22,501 to $23,500	35%
	$23,501 to $24,400	30%
	$24,401 to $25,300	25%
	$25,301 to $26,200	20%

[1]

Editor's Note: An income ceiling of $24,000 with a sliding scale to 20%, in compliance with New York State Real Property Tax Law § 467, was set by Res. No. 117-2008, adopted 8-19-2008.

Any exemption provided by this section shall be computed after all of the partial exemptions allowed by law have been subtracted from the total amount assessed.

The real property tax exemption provided herein in real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse, so long as the surviving spouse is at least 62 years of age.

No exemption shall be granted:

(1)

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 limit of the income range as set forth in the schedule above. 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.

(2)

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.

(3)

Unless the property is used exclusively for residential purposes; provided, however, that in the event that 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.

(4)

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 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.

At least 60 days prior to the appropriate taxable status date, the Town Assessor's office 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 the taxable status date and be approved in order for the exemption to be granted. Failure to mail any such application form or notices or the failure of such person to receive any of the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.

Any person who has been granted exemption pursuant to this section on five consecutive completed assessment rolls shall not be subject to the requirements set forth in this § 199-3. 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 payment which shall state that such person continues to be eligible for such exemption. 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-a of the Real Property Tax Law.