LL #01-1967TOWN OF WAPPINGER
DUTCHESS COUNTY, NEW YORK
LOCAL LAW NO. 1, YEAR 1967-
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A
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A Local Law to provide for a partial tax exemption of
real property owned by certain persons with limited
income who are sixty-five (65) years of age or over.
Be it enacted by the Town Board of the Town of Wappinger,
Dutchess County, New York, as follows:
Section 1. The purpose of this local law is to grant a
partial exemption from taxation to the extent of Fifty (501)
Percentum of the assessed valuation of real property which is
owned by certain persons with limited income who are sixty-five
(65) years of age or over and who meet the requirements set
forth in Section 467 of the Real Property Tax Law of the State
of New York.
Section 2. Real property owned by persons sixty-five (65)
years of age or over shall be exempt from town taxes to the
extent of Fifty (50%) Percentum of the assessed valuation
thereof,.subject to the following conditions:
(a) The owner or all of the owners of such real property
must file an application annually in the assessors' office at
least ninety (90) days before the date for filing the final
assessment roll or such other time or date as may be hereafter
fixed by law.
(b) The income of the owner or the combined income of the
owners of the property shall not and may not exceed the sum of
Three Thousand ($3,000.00) Dollars for the twelve (12) consecu-
tive months immediately preceding the date of making the applica-
tion for exemption. Where title is vested in either the husband
or the wife, their combined income may not exceed such income.
Such income shall include social security and retirement benefits,
interest, dividends, rental income, salary or earnings, and income
from self-employment, but shall not include gifts or inheritances.
(c) The title to such real property shall have been vested
in the owner or all of the owners of such real property for at
least sixty (60) consecutive months -prior to the date of making
application for exemption.
(d) The real property shall be used exclusively for residen-
tial purposes.
(e) The real property shall be the legal "residence of and
shall be occupied in whole or in part by the owner or by all
of the owners of the same.
(f) Applications for such exemption shall be made by the
owner, or all of the owners, of the property, upon forms to be
furnished by the assessing unit, and applicants shall furnish
such information and shall execute the application in the manner
prescribed in such forms.
Section 3. This local law shall take effect immediately.
TOWN OF WAPPINGER
DUTCHESS COUNTY, NEW YORK
A Local Law Amending Local Law No. 1 of 1967.
Be it Enacted by the Town Board of the Town of Wappinger, Dutchess County,
New York, as follows:
Section 1. Section 2 of Local Law #1 of 1967 is hereby amended to read
as follows:
Section 2. Real property owned by one or more persons each of whom is
sixty-five (65) years of age or over, or real property owned by husband and wife,
one of whom is sixty-five (65) years of age or over, shall be exempt from town
taxes to the extent of Fifty (50%) Percentum of the assessed valuation thereof,
subject to the following conditions:
(a) The owner or all of the owners of such real property must file an
application annually in the assessprs' office at least ninety (90) days before
the date for filing the final assessment roll or such other time or date as may
be hereafter fixed by law.
(b) The Jmcome of the owner or the combined income of the owners of the
property shall not and may not exceed the sum of Six Thousand ($6,000.00)
Dollars for the income tax year immediately preceding the date of making the
application for exemption. The income Tax year shall mean the twelve months
period for which the owner or owners file a federal personal income tax return,
or if no such return is filed, the calendar year. Where title is vested in either
the husband or the wifq, their combined income may not exceed such income. Such
income shall include Social Security and retirement benefits, interest, dividends,
net rental income, salary or earnings, and net income from self employment, but
shall not include gifts or inheritances.
(c) The title to such real property shall have been vested in the owner or
all of such real property for at least sixty (60) consecutive months prior to the
date of making application for exemption.
(d) The real property shall be used exclusively for residential purposes.
(e) The real property shall be the legal residence of and shall be occupied
in whole or in part by the owner or by all of the owners of the same.
(f) Applications for such exemption shall be made by the owner, or all of
the owners, of the property, upon forms prescribed by the state board to be
furnished by the assessing authority, and applicants shall furnish such information
shall execute the application in the manner prescribed in such forms.
Section 2. This Local Law shall take effect immediately upon adoption.
Introduced by Councilman Holt
Seconded by Councilman Saland
Vote:
Supervisor
Diehl
Aye
Councilman
Clausen
Aye
Councilman
Holt
Aye
Councilman
Jensen
Aye
Councilman
Saland
Aye
J