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HomeMy WebLinkAbout2026 # 1 Amended Senior Citizens Tax ExemptionTOWN OF ENFIELD, TOMPKINS COUNTY, NEW YORK LOCAL LAW # 1 of 2026 AMENDMENT TO LOCAL LAW # 7-2022 SENIOR AND DISABLED CITIZENS’ REAL PROPERTY PARTIAL TAX EXEMPTION Section 1. Legislative Findings, Intent, and Purpose The Enfield Town Board makes the following findings: 1. The Enfield Town Board has previously adopted and periodically amended, most recently through Local Law #7 of 2022, a partial exemption from property tax for certain Persons Sixty-Five Years of Age or Older and Disabled Citizens, as authorized by Section 467 of the Real Property Tax Law (“RPTL”). 2. The New York State Legislature has authorized municipalities to increase the percentage limits for eligibility by senior citizens, and by senior citizens only, for this referenced exemption. 3. Increasing the limits to a level within the authorization provided under State law will assist older residents of the Town with meeting increased costs of living while remaining in their homes. 4. Increasing the limits to a level within the authorization provided under State law will further the Health & Safety goals of this Town and the associated objective of addressing the needs of older adults. Based upon the above findings, the intent and purpose of this Local Law is to increase the income limits for the partial tax exemption allowed pursuant to RPTL §§467 as set forth herein. Section 2. Amendments to Local Law # 7-2022 This Section 2 amends only the following provision of Town of Enfield Local Law #7-2022, with the remainder of the law’s provisions unchanged: (a) Town of Enfield Law is hereby amended to add a new SECTION 3-A, an Exemption Table applicable to Senior Citizens, age 65 and older as specified in SECTION 2 of the 2022 Local Law: Section 3-A.: Supplemental Exemption Tables: Notwithstanding the exemptions otherwise stated in this Law, such partial exemption, applicable to qualifying senior citizens only, shall be to the extent set forth in the following schedule: Annual Income of Owner or Combined Annual Income of Owner Percentage Assessed Valuation Exempt from Taxation Up to $32,000 65% More than $32,000 but less than $33,000 60% More than $33,000 but less than $34,000 55% More than $34,000 but less than $35,000 50% More than $35,000 but less than $36,000 45% More than $36,000 but less than $37,000 40% More than $37,000 but less than $38,000 35% More than $38,000 but less than $38,900 30% More than $38,900 but less than $39,800 25% More than $39,800 but less than $40,700 20% More than $40,700 but less than $41,600 15% More than $41,600 but less than $42,500 10% More than $42,500 but less than $43,400 5% Section 3. Severability Clause Severability is intended throughout and within the provisions of this Local Law. If any section, subsection, sentence, clause, phrase, or portion of this Local Law is held to be invalid or unconstitutional by a court of competent jurisdiction, then that decision shall not affect the validity of the remaining portions of this Local Law. Section 4. Effective Date This Local Law shall be effective immediately upon filing in the office of the Secretary of State and shall be applicable for all assessment rolls filed after this date.