[Adopted 7-25-1977 by Ord. No. 77-1; amended 1-8-1990 by Ord. No.
90-1]
The purpose of this article is to exempt from
taxation by the Town of Newburgh certain residential real property
owned by persons who are 65 years of age or over.
As used in this article, unless the context
or subject matter otherwise requires, the following terms shall have
the meanings indicated:
The income of the owner or combined income of the owners
of the property for the income tax year immediately preceding the
date of making application for exemption. Any such income shall be
offset by all medical and prescription drug expenses actually paid
which were not reimbursed or paid for by insurance.
[Amended 12-2-2013 by L.L. No. 7-2013]
The twelve-month period for which the owner or owners filed
a federal personal income tax return or, if no such return is filed,
the calendar year.
[Amended 1-7-1991 by Ord. No. 91-1; 12-2-1991 by Ord. No.
91-4; 2-1-1993 by Ord. No. 93-1; 11-30-1994 by Ord. No. 94-2; 2-26-1996 by Ord. No. 96-2; 2-28-2001 by L.L. No. 1-2001; 2-7-2005 by L.L. No.
3-2005; 12-18-2006 by L.L. No. 5-2006; 2-4-2008 by L.L. No.
1-2008; 1-20-2009 by L.L. No. 1-2009; 1-19-2010 by L.L. No.
1-2010[1]; 10-11-2022 by L.L. No. 5-2022]
Real property in the Town of Newburgh owned
by one or more persons, each of whom is 65 years of age or more, or
real property owned by husband and wife, one of whom is 65 years of
age or over, or by siblings, one of whom is 65 years of age or over,
shall, depending on the annual income of said persons, be exempt from
taxation by the Town to the extent of the percentage of the assessed
valuation thereof set forth in the following Schedule of Exemptions:
|
Schedule of Exemptions
| |
|---|---|
|
Annual Income
|
Percentage of Assessed
Valuation Exempt From Taxation
|
|
$50,000 or less
|
50%
|
|
$5,0001 to $50,999
|
45%
|
|
$51,000 to $51,999
|
40%
|
|
$52,000 to $52,999
|
35%
|
|
$53,000 to $53,889
|
30%
|
|
$53,900 to $54,799
|
25%
|
|
$54,800 to $55,699
|
20%
|
|
$55,700 to $56,599
|
15%
|
|
$56,600 to $57,499
|
10%
|
|
$57,500 to $58,399
|
5%
|
[1]
Editor's Note: This local law also provided
that the annual income limits for exemptions for persons 65 years
and older which are increased by the amendments contained in this
local law shall apply to assessed valuations for the 3-1-2010, taxable
status date and thereafter. The amendment shall not apply retroactively.
No exemption shall be granted to real property owned by those persons with maximum income eligibility set forth in the Schedule of Exemptions in § 166-5 of this article unless the conditions and restrictions set forth in § 467 of the New York State Real Property Tax Law and any succeeding section of the state law of New York are met.
The Town shall notify or cause to be notified
each person owning residential real property in the Town of the provisions
of this article. The provisions of this section may be met by a notice
or legend sent on or with each tax bill to such persons reading "You
may be eligible for senior citizen tax exemptions. For information
please call or write...," followed by the name, telephone number and/or
address of the person or department selected by the Town to explain
the provisions of this article. Failure to notify or cause to be notified
any person who is in fact eligible to receive the exemption provided
by this article 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.
[Amended 2-1-1993 by Ord. No. 93-1; 11-30-1994 by Ord. No.
94-2]
Application for such exemption must be made
by the owner or all of the owners of the property on forms prescribed
by the State Board to be furnished by the Town on or before the taxable
status date of the Town. Any person otherwise qualifying shall not
be denied the exemption under this article if he becomes 65 years
of age after the appropriate taxable status date and before December
31 of the same year. Notwithstanding the foregoing, an application
for such exemption may be filed with the Assessor after the appropriate
taxable status date but not later than the last date on which a petition
with respect to complaints of assessment may be filed, where failure
to file a timely application resulted from the death of the applicant's
spouse, child, parent, brother or sister; or an illness of the applicant
or of the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician. The Assessor shall approve or deny
such later-filed application as if it had been filed on or before
the taxable status date.
At least 60 days prior to the appropriate taxable
status date, the Town Assessor shall mail to each person who was granted
exemption pursuant to this article 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 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.
Any conviction of having made any willful false
statements 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.
