[Adopted 11-3-2006 by L.L. No. 29-2006; amended in its entirety 10-16-2014 by L.L. No. 35-2014]
It is the purpose of this article to give seniors who receive the enhanced STAR tax exemption and seniors age 65 and over receiving an exemption pursuant to § 425, Subdivision 4, or § 467 of the Real Property Tax Law an extra five days to pay their property taxes. The Board finds that many seniors depend on their social security check as their sole means of income. Seniors may find it difficult to make their property tax payments on the first of the month because of the delay in receiving their social security checks. This local law recognizes this deadline is tight and gives seniors more time to pay their bills while they are waiting for the social security checks.
Pursuant to the provisions of § 925-b of the New York State Real Property Tax Law, the Town Board of the Town of East Hampton authorizes an extension of no more than five business days for payment of taxes without interest or penalty for those residents who receive an enhanced STAR exemption pursuant to § 425, Subdivision 4, or § 467 of the New York State Real Property Tax Law.