LL #01-1972TOWN OF WPPINGER
DUTCHE'SS COUNTY, NEW YORK
LOCAL LAW NO. 1, YEAR 1972
A LOCAL LAW TO AMEND LOCAL LAW NO.1, 1967, INCREASES COMBINED
MINIMUM INCOME OF PROPERTY OWNERS TO $6,000 FOR OWNERS 65
YEARS OF AGE OR OLDER.
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 or wife, one of whom is sixty-five (65) years of age or
over, shall be exempt from town taxes to tie 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
six thousand ($6,000.00) dollars for the income tax year immediately
preceding the date of making the application for exemption. The
�4r 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 wife, their combined income may not
exceed such income. Such income shall include social security
and retirement benefits, interest, dividends, net rental 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 and shall execute the
application in the manner prescribed in such forms.
SECTION 2. This Local Law shall take effect immediately upon
adoption.