[Adopted 7-10-1979 by L.L. No. 1-1979]
This Article shall be known as and may be cited
as "Local Law No. 1 of the Year 1979," providing for real estate tax
exemptions for persons 65 years of age or over.
[Amended 1-18-1983 by L.L. No. 1-1983; 2-13-1984 by L.L. No.
1-1984]
Real property situate in the Town of Riga, Monroe
County, shall be exempt from taxation by the Town of Riga to the extent
of such percentages of assessed valuation thereof as the Town Board
shall determine from time to time by resolution, provided that the
owners comply with the provisions of § 467 of the Real Property
Tax Law and any amendments thereto relating to age requirements and
other conditions therein, and further provided that the combined income
of said owners does not exceed the sum established by resolution in
accordance with § 467 of the Real Property Tax Law.
[Added 11-7-1984 by L.L. No. 5-1984]
An application for renewal of exemption granted
pursuant to the Real Property Tax Law § 467 and this Article
may be filed on or before the date for hearing of complaints in the
Town of Riga.
[Added 12-4-1989 by L.L. No. 4-1989]
Any person otherwise qualifying under § 467
of the Real Property Tax Law for a real property tax exemption shall
not be denied the exemption if said individual becomes 65 years of
age after the appropriate taxable status date and before December
31 of the same year.
