HomeMy WebLinkAbout1983 LL 4 - Tax Exemption for Seniors (Please Use this Form for Filing your Local Law With the Secretary of State)
Text of law should be given as amended. Do not include matter being
eliminated and do not use italics or underlining to indicate new matter.
Ithaca
Town ............................................................».........».......».......»......
Local Law No. 4 of the year 19 83
A local law—PROVIDING FOR.A PARTIAL TAX EXEMPTION FOR REAL PROPERTY...
....PARTIAL..........
oneft"we)
OWNED BY PERSONS WITH LIMITED INCOMES WHO ARE 65 YEARS OF
AGE OR OVER.
Be it enacted by the »Town• Board of the
(Name ed Luted—13"A
of............................lj�hgqil.......................».................... as follows:
Town
SECTION 1. The provisions of Local Law No. 1 of the year 1971
........
oft e 'own of Ithaca as amended by Local Law No. 2 of the year
1977, Local Law No. 5 of the year 1980, and Local Law No. 2 of
the year 1982, are hereby amended to read as follows:
Section 1. This law is enacted pursuant to Section 467
of the Real Property Tax Law of the State of New York as
amended through Chapter 589 of the laws of 1982, and Section
467-d of the real Property Tax Law of the State of New York
as added by Chapter 991 of the laws of 1983.
Section 2. Pursuant to the provisions of Sections 467'
and 4ZT--d--o-f--tXe Real Property Tax Law of the State of New
York, real property located in the Town of Ithaca, 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, shall be partially exempt from
taxation by said Town for the applicable taxes specified in
said Section 467 and 467-d based upon the income of the
owner or combined incomes of the owners. Such partial
exemption shall be to the extent set forth in the schedule
following:
ANNUAL IMCOME OF OWNER OR PERCENTAGE ASSESSED
COMBINED ANNUAL INCOME OF VALUATION EXEMPT
OWNERS FROM TAXATION
Up to $10,500.00 5T/.
More than $10,500.00, but less
than $11,500.00 45%
COIR-Of additional space is needed, please attach sheets of the same size as this and number each)--M,
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$11,000.00 or more, but less
than $11,500.00 40%
$11,500.00 or more, but less
than $12,000.00 35%
$12,000.00 or more, but less
than $12,500.00 30%
$12,500.00 or more, but less
than $13,000.00 25%
$13,000.00 or more, but less
' than $13,500.00 20%
This partial exemption provided by this law shall, however,
be limited to such property and persons as meet the conditions*
qualification, exclusions and limitations set forth in
Sections 467 and 467-d of the Real Property Tax Law of the
State of New York. This local law shall be administered in
accordance with said sections of the Real Property Tax -Law,
as now adopted and as they may be amended from time to time,
and the provisions of said sections, as provided in Section
467-d(b), shall be applicable to the effectuation of the
exemption provided for in this local law. 11
Section 3. 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 appro-
priate assessing authority and shall furnish the information
and be executed in the manner required or prescribed in such
forms, and shall be filed in such assessor's office on or
before the appropriate taxable staus dated.
V.
Section 4. Any conviction of having made any willful
false statement of the application for such exemption shall
be punishable by a fine of not more than One Hundred Dollars,
($100.00) and shall disqualify the applicant or applicant&
from further exemption for a period of five (5) years.
Section 5. This local law shall become effective
immediately ana shall apply to assessment rolls prepared on
the basis of taxable status dates occurring on or after
May 1, 1984. With respect to assessment rolls prepared on
the basis of taxable status dates prior to May 1, 1984, the
partial exemption allowed hereunder shall be limited to
qualified properties and to those persons otherwise qualified
under this local law whose income or incomes are not more
than $10,500.00, and such exemption shall be to the extent
of 50`14 of the assessed valuation of the qualified real ,
property.
SECTION 2. This local law shall take effect immediately. t
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(Complete the certification in the paragraph which applies to the filing of this local law and strike out the
matter therein which is not applicable.)
1. (Final adoption by local legislative body only.)
I hereby certify that the local law annexed hereto,designated as local law No. --..A........or 101,
of the of...........��t��9A..........was duly passed by the.............Town...Bo.a.r.o......... .....................
Town .(Name of.Legislative. Body)
on...November 19,............MAI in accordance with the applicable provisions of law.
2. (Passage by local legislative body with approval or no disapproval by Elective Chief Executive Officer,*
or repassage after,disapproval.)
I hereby certify that the local law annexed hereto,designated as local law No....................of 19........
County
ofthe City of......................................was duly passed by the........................ .............
Town (Name*of...L*e"g*i's'I'at'Ive...Body}
Village not disapproved
on..................».....,......,................19........ and was approved by the.....................,..............................».
repassed after disapproval Elective Chief Eiecutive Officer*
and was deemed duly adopted on........................................................19......... in accordance with the applicable
provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto,designated as local law No................. of
County
ofthe City of......................................was duly passed by the...............................................................................
Town (Name of Legislative Body)
Village not disapproved
on ...19........ and was approved by the.......................................................
repassed after disapproval Elective Chief�zecutive Officer*
on......................................................................19........ Such local law was submitted to the people by reason of a
mandatory referendum,and received the affirmative vote of a majority of the qualified electors voting
permissive
general
thereon at the special election held on......................................................19........in accordance with the appli-
annual
cable provisions of law.
4. (Subject to permissive referendum,and final adoption because no valid petition filed requesting
referendum.)
I hereby certify that the local law annexed hereto,designated as local law No................... of 19—
County
ofthe City of......................................was duly passed by the..........................................................................on
Town (Name of Legislative Body)
Village not disapproved
..............I.......................................19........ and was approved by the...
repassed after disapproval Elective Chief Executive O[Ficer
7
........I9.......,. Such local law being subject to a permissive referendum and no
valid petition requesting such referendum having been filed, said local law was deemed duly adopted on
..............I....................................................... 19........, in accordance with the applicable provisions of law.
*Elective Chief Executive officer means or includes the chief executive officer of2county elected on a county-wide bash
or,if there be none,the chairman of the county legislative body,the mayor of a city or village or the supervisor of a town,
where such officer is vested with power to approve or veto local laws or ordinances.
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5. (Cit} local Iaw concerning Charter revision proposed by petition.)
I herebv certify that the local la%v anne.ied hereto,designated as local Iaw No....__............of I9........
of the City of..........................................................................having been submitted to referendum pursuant to the
provisions of§3z of the municipal Home Rule Law,aud having received the affirmative vote of a majority
special
of the qualified electors of such city voting thereon at the general election held on.....„„........................
..........19............became operative.
g, (County local law concerning adoption of Charter.)
....,..fl. 1 hereby certify that the local law annexed hereto,designated as Local Law No..._of 19......of the
County of ......................................... State of New York, having been submitted to the Electors at the
#
General Election of November........... 19..........,pursuant to subdivisions S and 7 of Section 33 of the Muni-
cipal Home Rule Lav,and having received the affirmative vote of a majority of the qualified electors of the
cities of said county as a unit and of a majority of the qualified electors of the towns of said county
considered as a unit voting at said general election,became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate
certification.)
I further certify that.I have compared the preceding local law with the original on file in this office
and that the same is a correct transcript therefrom and of the whole of such original local law,and was
finally adopted in the manner indicated in paragraph............................ above.
exk of t$e 3oaa
Date: November 14, 1983
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(Seal) •''
(Certification to be executed by County Attorney, Corporation Counsel,Town Attorney,Village Attorney
or other authorized Attorney of locality.)
STATE OF NEW YORK
COUNTY OF......Totn�kins.......................
I, the undersigned, hereby certify that the foregoing local law contains the correct text and that all
i�•; proper proceedings have been had or taken for the enactment of the local law annexed hereto.
L/
.. .. .44tare .J a V. .Buyoucos.
........... Town Attorney............
Title
Datc. November 14, 1983
Town
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