HomeMy WebLinkAboutLL #5 of 2007- Senior and Disabled Citizens Partial Tax Exemption 'TOWN ur LANSING TOMPKINS C:UUNTY_ NEW 10ict�
LOCAL Lxry NUMtshit 5 OF 2907
Se,-,:or and Disabled Citizens ice-i rroperty Partial Tax Exemption
HISTORY: Local LAYY #5 of 1007 hereby repeals LOcal Law #5 Of 2002 and
Ordinance R50 of to-V 1UWn of Laitsing (which repuwEE DiEhiance No. 5 (a,
adopted hugust j, 1966, which Ordinance was amended November 30, ,9/0,
March 11, 1975. Febru=), 14, 1978, June 27, 1979_ September 9, 1980, July 30, 1982.
:March 13, 198q_ February 11, 1987 August 15, 1990. January i0, 1991, December J,
1993, October 12, i994, UUCZrnbel 11, 1994, Ueceinber 31, 1996. DeLurnbcr 16.
1998, )unuary 1i, 2001, Octube, 16_ 2002_ auta November 15. 2006).
SECTION 1: RepeaI and Eff cti, Date: Local Law #5 of 2002 ant,
Urdinance No. 50 of the Town of Laroing, each 113 a11LCr1aea, a1e hereby repealed
in their enrdrety as of the effecti,re Gate or UUC11l Lary #5 of 1007. "phis Local Lai;
0011 take erect a3 of Ja11ua1y 1, 1008. 111 the event of any irreconcilable Zonflict
beLvveell this Local Law ana the New York State Real Prop;rty Law, the ':Vet,•
York SLaLE Keal Property Law shall govern.
SECTION 2: Authority and Purposes: Pursuant to the provisions of
Section 467 of the Real Property Tax Law of the Slate of New York, real propernv
located in the i own of Lansing, County of -1 umpkiiLb, owned by one or more
persons, each or wnum 6 65 year3 of age a, over, yr Leal propeLLy owned b
hu3tiana anti riite, o11e of whu111 is 65 years of age or over, or persons with
Zh,abiliti2a, shall be Partially exeinpr from taxation by said lvrrn for triie
applicable taxes specified in Section 46i ba3e3 urvn the 11LCoL1le of the owner ar
the combined income of the U VY I LUX 3.
SEL i ION 3: ExellLptiull Tables ana Qualifications: Sucn partia.
cxcm j,tion shall be tv the extent bet forth tit the fallowing schedule:
ANNUAL INCOME OF OWNER PERCENTAGE ASSESSr.D
UK C:OMt31NhD ANNUAL INC.:UMIZ VRLuATION EXEMPT
OF OWNEKS kKUM-1 AAA I1UN
Up to $27.000.00 50"/°
$Li,001.00 to $27.999.00 45%
$Z8'0UU.UU to $/-8.999.00 40%
$29_00U.UO to W9,999.00 357o
$30.000.00 to $30.899.00 300/0
$30.900.00 to $31.799.00 15%
$3 000.00 to $32,699.00 10%
531,iu0.uu to $33,,5V, 15
$33,600,00 to $34.499.00 100/0
$.�4,500.00 to $35,399.00 5%;
i he patim exemption prov;dF oy tnis Local Law shall, hovvuvc,, m liii !tea
to such property and p@rsu„a, as nee[ the conditio,-., jualitiLatiai,s
exclusions, ana li,,,itatiu„5 set forth in Section 45i ut the Iteal Nroperty Tax
Law of the 5tzzte ut New York. This Local LGvr 3112111 be ad„tildstered in
accoraan« rr ith said Sections of the Real Pruperty-1 ax Law, as now adopted,
ana 03 May DE ?[Me,tded from time to ti,-"e, aita the provisions of SURi 5GL tiVl l
467 3nan br applicable to the effectuation ut the eAEaipzian provid,-a rar ir,
tru-3 Loral Law.
SECTION 4: Application Procedures: Application for such cxernetiun
must by made by the owner ur all of the owners of the property un iurms
prescribed by the State Muara of A55E55,,,EJtt furiu5hed by and to tIi- 1 u,,,pKi,Is
County Rssc33rr,cnt uepa.LtmeLtt. All of said owners shall furnIa'h the LELjui,Ea
lnfon-"atio, a,La Execute the forms in the manner rcju..EE by or prescribed in
much tv,,,Ls. Such completed form(s) shaII be fkzEi in the Assess,,,cni Department
ulfice Q,l or before the appropriate taxable 3tatu3 gate.
S&M—UN 5: FaIse Statements and Penalties: Any wilIruI Iw3e state„te,[L
n-EMEE U„L v, iiL the applicatioii fur such exemption shall ti) DE FUILishable by a
civil pe,►alty Of „ut „wre than $100.00 collectible by thu Tuwn in a cavil aLtiun iii
IOWIL (.OUIt, or a,,y other court of competent jurisdkti:,n, ana (ii) shall 15Yuality
the 'applicat,t or applicants from further exernptiuri3 tur a pGriva at five years.
1-hcse remedies are non-exclusive and nothing in trd3 Local Lavv precluded any
crinuital proceeding for such false staternent(3).
SECTION 6: Ettective Tax Years: This Local Law snaII arrly to the
applicable taxes tar the year 2005. and for future tax y—m-a LLntil this Local Law is
a,nended or rescinded."; and it is fLLitncr
RESOLVED, that tiie Tuvvr[ueL—K snail the a copy of this Local Law with tiiv NY5
Attaj.,«y UE„Elal as Le,.luired by law.
SEQRA: Type II