[HISTORY: Adopted by the Floral Park Village
Board 11-20-1973. Amendments noted where applicable.]
Effective January 1, 1974, the following provisions
shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on and after January 1, 1974.
[Amended 11-8-1984 by L.L. No. 8-1984; 10-7-1986 by L.L. No.
7-1986; 9-26-1989 by L.L. No. 11-1989; 9-4-1990 by L.L. No.
8-1990; 10-15-1991 by L.L. No. 9-1991; 9-1-1992 by L.L. No.
4-1992; 8-23-1994 by L.L. No. 8-1994; 11-21-1995 by L.L. No.
11-1995; 12-17-1996 by L.L. No. 11-1996; 9-21-1999 by L.L. No.
5-1999; 11-8-2000 by L.L. No. 10-2000; 10-1-2002 by L.L. No.
9-2002; 11-5-2003 by L.L. No. 8-2003; 11-21-2006 by L.L. No.
13-2006; 11-7-2007 by L.L. No. 5-2007; 11-5-2008 by L.L. No.
8-2008; 10-20-2009 by L.L. No. 8-2009; 10-4-2022 by L.L. No. 3-2022]
Real property in the Village of Floral Park
owned by one or more persons, each of whom is 65 years of age or over,
whose combined annual income falls within the limitations set forth
below shall, upon accepted application, be exempt from taxation by
the Village to the extent of the corresponding percentages of the
assessed valuation thereof:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than $50,000
|
50%
|
|
At least $50,000 but less than $51,000
|
45%
|
|
At least $51,000 but less than $52,000
|
40%
|
|
At least $52,000 but less than $53,000
|
35%
|
|
At least $53,000 but less than $53,900
|
30%
|
|
At least $53,900 but less than $54,800
|
25%
|
|
At least $54,800 but less than $55,700
|
20%
|
|
At least $55,700 but less than $56,600
|
15%
|
|
At least $56,600 but less than $57,500
|
10%
|
|
At least $57,500 but less than $58,400
|
5%
|
No exemption shall be granted:
A.
Unless an annual application is made therefor, as
hereinafter set forth.
B.
If the income of the owner or the combined income
of the owners of the real property for the income tax year immediately
preceding the date of making application for exemption is $37,401
or more. The term "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 is 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 9-17-1974 by L.L. No. 2-1974; 9-20-1977 by L.L. No.
5-1977; 9-18-1979 by L.L. No. 5-1979; 11-8-1984 by L.L. No.
8-1984; 10-7-1986 by L.L. No. 7-1986; 8-23-1994 by L.L. No.
8-1994; 12-17-1996 by L.L. No. 11-1996; 9-21-1999 by L.L. No.
5-1999; 11-8-2000 by L.L. No. 10-2000; 10-1-2002 by L.L. No.
9-2002; 11-5-2003 by L.L. No. 8-2003; 11-21-2006 by L.L. No.
13-2006; 11-7-2007 by L.L. No. 5-2007; 11-5-2008 by L.L. No.
8-2008; 10-20-2009 by L.L. No. 8-2009]
C.
Unless the title of the property shall have been vested
in the owner or all of the owners of the property for at least 60
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,
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 purposes of computing
such period of 60 consecutive months, 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 periods of ownership shall be deemed to be consecutive for
purposes of this ordinance.
D.
Unless the property is used exclusively for residential
purposes.
E.
Unless the real property is a legal residence of and
is occupied in whole or in part by the owner or by all of the owners
of the property.
[Amended 9-26-1989 by L.L. No. 12-1989]
A verified application for the annual exemption
shall be made by the owner or all of the owners of the property, on
forms prescribed by the State Board of Equalization and Assessment
to be furnished by the Assessor's office. Notwithstanding any other
provision of law, any person otherwise qualifying under this ordinance
shall not be denied the exemption under this ordinance if he becomes
65 years of age after the appropriate taxable status date and before
December 31 of the same year.
The owner, or all of the owners, shall file
any supporting document the Assessor deems necessary.
The application and the supporting documents
shall be filed in the Assessor's office on or before the first day
of January in each year.
The Assessor's office shall accept applications
and supporting documents only from October 1 up to and including the
first day of January in each year.
The Assessor shall not amend the assessment rolls to reflect any exemptions authorized by the Real Property Tax Law § 467 until a certified copy of the ordinance providing for such exemption is filed with the office of the Assessor. Applications and supporting documents for exemptions from Village taxes shall be filed with the Assessor in the same manner and within the time specified by § 73-7 of this ordinance.
At least 60 days prior to the first day of January
in each year, the Assessor 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 such first day of January 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 10-19-2021 by L.L. No. 6-2021]
Notwithstanding anything in this chapter to the contrary, senior
citizens who have qualified for the senior citizen tax exemption for
the last five consecutive years need not file an application annually.
Rather, a senior citizen who has so qualified may file an affidavit
in the form prescribed by the New York State Department of Taxation
and Finance.
