LL #05-1977TOWN OF WAPPINGER
DUTCHESS COUNTY, NEW YORK
LOCAL LAW NO.5, YEAR 1977
A Local Law amending Local Law No. i of 1967.
BE IT ENACTED by the Town Board of tine Town of Wappinger,
Dutchess County, New York as follows:
Section 1. Section 2 of Local Law No. 1 of 1967 is
hereby amended to read as follows:
Section 2. Real Property owned by one or more persons, each
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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 assessor's office at
least ninety (90) days before the date for filing the final
assessment roll or such other time or date as maybe 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
Seven Thousand Two Hundred ($7,200.00) Dollars for the income
tax year immediately preceding the date of making the application
for exemption. The income tax year shall mean the twelve month
period for which the owner or owners file a federal personal income
tax return, or if no 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, salary or earnings, and net income from self-