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HomeMy WebLinkAboutLL-2024-No 1 Senior & Disabled Tax ExemptionsThe Town of Danby 1830 Danby Road, Ithaca, NY 14850 danby.ny.gov Joel Gagnon, Supervisor +1-607-277-4788 1 clerkoffice@danby.ny.gov TOWN OF DANBY, TOMPKINS COUNTY, NEW YORK LOCAL LAW No.1 OF 2024 Town of Danby Real Property Tax Exemptions for Qualifying Senior Citizens and Disabled Persons Section 1: Intent. It is hereby declared the intent of the Town of Danby (hereafter, the "Town") to repeal all prior local laws and ordinances relating to real property tax abatements for senior citizens and disabled persons, and this local law shall supersede and replace each of the same, including the exemption levels herein approved and so authorized. Section 2: Authority and Purposes. Pursuant to the provisions of the Real Property Tax Law (hereafter, the "RPTL") and the authority of the Town under and pursuant to the Municipal Home Rule Law, including § 10 therein, the Town may make certain elections to provide partial tax exemptions for persons who qualify for the Low -Income Disability (RPTL§459-c) and Low -Income Seniors (RPTL §467) tax exemptions as set forth in the RPTL. Section 3: Senior and Disabled Citizen Exemptions (RPTL §459-c, §467): Real property located in the Town of Danby, County of Tompkins; owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, or persons with disabilities, shall be partially exempt from taxation by said Town for the applicable taxes as specified in RPTL §459-c and §467 based upon the income of the owner or the combined income of the owners pursuant to the following table: Combined Annual Income: % Assessed Value Exempt From: To Less Than: $0 $35,000 50% $35,000 $36,000 45% $36,000 $37,000 40% $37,000 $38,000 35% $38,000 $38,900 30% $38,900 $39,800 25% $39,800 $40,700 20% $40,700 $41,600 15% $41,600 $42,500 10% $42,500 $43,400 5% Town of Danby, NY Section 4: Application for Exemptions. Application for such exemption(s) must be made by the owner or all of the owners of the property on forms prescribed by the State Board of Assessment furnished by and to the Tompkins County Assessment Department. All of said owners shall furnish the required information, execute the forms in the manner required by or prescribed in such forms, and such completed form(s) shall be filed in the Assessment Department Office on or before the appropriate taxable status date. Section 5: False statements and penalties. Any willful false statement made on or in the application for any exemption shall be, in addition to any other penalty or provision provided by New York State Law, a criminal violation of this local law and punishable by a fine of not less than $100 nor more than $500. Any willful false statement made on or in the application for any exemption shall, in addition to the foregoing, disqualify the applicant or applicants [and those qualifying through such applicant(s)] from seeking or obtaining further exemptions for a period of five years. These remedies are non-exclusive and in addition to any other action, right, proceeding or sanction that may or could be imposed by any person or governmental agency by law. Section 6: Savings. In the event of any irreconcilable conflict between this local law and the RPTL, the RPTL shall govern. Further, the invalidity or enforceability of any section, subsection, paragraph, sentence, clause, provision, or phrase of the aforementioned sections as declared by the valid judgment of any court of competent jurisdiction to be unconstitutional must not affect the validity or enforceability of any other section, subsection, paragraph, sentence, clause, provision, or phrase, which must remain in full force and effect. Section 7: Effective Date. This local law shall take effect immediately. Section 8: Resolution 87 of 2024 to Pass Local Law #1 of 2024 to Adopt of Local Law Real Property Tax Exemptions for Qualifying Senior Citizens and Disabled Persons Moved By Woodworth Coucilperson Connors Hanson Hunter Woodworth Gagnon Seconded by Gagnon Yes No Abstain Yes Yes Yes Yes Yes Resolution 87 Of 2024 Local Law #1 of 2024 passed on February 21, 2024 Page 2 of 3 Town of Danby, NY I, Mariah Dillon do hereby certify that the above local law was passed at a meeting of the Town of Danby held on February 21, 2024, is incorporated in the original minutes of said meeting, and, that said resolution to approve Local Lawl of 2024 has not been altered, amended, or revoked, and is in full force and effect. f� Mariah Dillon, Town Clerk Official Seal of Municipality Page 3 of 3