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T n r n I T n u ; F i l i n a YORK STATE DEPARTMENT OF STATE i - ^ i y O W t X U U C ^ 41 STATE STREET. ALBANY. NY 12231 (Use fills form to flle a local law with the Secretary of State.) Text of law should be given as amended. Do not include matier being eliminated an italics or underlining to indicate new matter. C^EC 2QQ2 VICTORY A * ^ f S ^ ^ O U S Local Law No. - I . of the year ^-2002 A local law S M L Q R . i i l T i m TM.Em?TION (Insert TilU) Be It enacted by the TOWN BOAED (Name ofLegitUtiv* Body) Town of XiCTORY : (SEE ATTACHED) ' DOS-239 (Rev. 2/98) (If addUional space Is needed, attach pages the same size as this sheet, and number each.) ---PAGE BREAK--- ARTICLE IV SENIOR CITIZEN TAX EXEMPTION LOCAL LAW NO. 1 of 2002 A Local Law providing for a partial tax exemption of real property located in the Town of Victory, and owned by certain persons with limited income who are 65 years of age or over. SECTION I . PURPOSE The purpose of this Local Law is to grant a partial exemption from taxation, to the extent permitted by law, of real property, owned by certain persons with limited income who are 65 years of age or over, meeting the requirements set forth in Section 467 of the Real Property Tax Law of the State of New York, and as set forth in this Local Law. SECTION I I . AUTHORITY This Local Law is enacted pursuant to the authority of Section 467 of the Real Property Tax Law of the State of New York. SECTION I I I . REPEAL OF PRIOR LAWS This Local Law repeals all prior Local Laws on this subject. SECTION IV. EXEMPTION ESTABLISHED; REQUIREMENTS 1. Real property owned by persons 65 years of age or over shall be exempt from real estate taxes to the extent permitted by law, subject to the following requirements: A. The owner or all of the owners must file an application annually in the Assessor's office at least 90 days before the day for filing the final assessment roll or such other time as may be hereafter fixed by law. B. A partial tax exemption shall be established according to an income and exemption schedule meeting the requirements of Section 467 of the Real Property Tax Law and as specified by resolution of the Town Board. C. Income and deductions to determine maximum annual income ranges shall be as specified by resolution of the Town Board. D. The property must be used exclusively for residential purposes. E. The real property must be the legal residence of and be occupied in whole or in part by the owner or by all of the owners of the property. F. The t i t l e of the property shall have been vested in the owner or one of the owners for at least twelve consecutive months prior to the date of making application for the exemption. ---PAGE BREAK--- G. In the case of real property where a child resides, i f the child attends a public school of elementary or secondary education, no exemption will be granted. 2. The exemption shall be computed after all other partial exemptions allowed have been subtracted frora the total amount assessed. 3. The real property tax exemption on real property owned by a husband and wife, one of whom is 65 years of age or over, once granted, shall not be rescinded solely because of the death of the older spouse, so long as the surviving spouse is at lease 62 years of age. SECTION V, PENALTIES The applicant must verify as to the truth of the statements contained in his/her application. Any conviction of having made any wilful false statements in such application shall be punishable by a fine not more than $100.00 and shall disqualify the applicant or applicants from further exemption for a period of five years. SECTION VI. EFFECTIVE DATE This Local Law shall take effect immediate upon filing with the Secretary of State. ---PAGE BREAK--- (Complete the cerfification in the paragraph that applies to the filing ofthis local law and strike out that 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. _ - MXSX-— ofthe ^SgMx)iSif55i(Town)(m^) of -.XiaTOBX was duly passed by ihc TQM-EOAiO). onMQ,.y_j_,g90^^xxK^ accordance with the applicable provisions of lav.-. (Name of Legislative Bady) 2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective Chief Execufive Officer*.) I hereby certify that the local law annexed hereto, designated as local law No. of 19— ofthe (County)(City)(Town)(Village) of - was duly passed by tl on 19 — , and was (approved)(not approved)(repassed after (Name ofLegislative Body) disapproval) by the and was deemed duly adopted on - - 19— (Elective ChiefExecutive Officer*) in accordance with the applicable provisions of law. 3. (Final adoptton by referendum.) I hereby certify that the local law annexed hereto, designated as local law No of 19 of the (County)(City)(Town)(Village) of was duly passed by the " — - on 19-— , and was (approved)(not approved)(repassed after (Name ofLegislative Body) disapproval) by the on 19 Such local law was submitted (Elective Chief Executive Offictr*) to the people by reason ofa (mandatory)(permissive) referendum, and received the affirmative vote ofa majorily of the qualified electors voting thereon at the (general)(special)(annuai) election held on - 19.— , in accordance with the applicable provisions of law. 4. (Subject to permissive referendum and final adoption because no valid petition was flled requestmg referendum.) I hereby certify that the local law annexed hereto, designated as local law No - of 19 ofthe (County)(City)(Town)(Vrllagc) of — - was duly passed by the on 19— , and was (approved)(not approved)(repassed after (Name ofLegislative Body) disapproval) by the-—; on 19 — . Such local law was subjeci to (Elective Chief Executive Officer*) permissive referendum and no valid petition requesting such referendum was filed as of 19--- , in accordance with the applicable provisions of law. * Elective ChiefExecutive Officermeans or Includes the chiefexecutive officer ofa county elected on a county- wide basis or, If there be none, the chairperson ofthe county legislative body, the mayor ofa city or village, or the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinances, ---PAGE BREAK--- 5. (City local law concerning Charter revision proposed by pefifion.) I hereby certify that the local law annexed hereto, designated as local law No of 19 ofthe City of having been submitted to referendum pursuanl to lhe provisions of section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors ofsuch city voting thereon at the (special)(general) election held on became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed herelo, designated as local law No. of 19 of the Counly of State of New York, having been submitted to the electors at the General Election of November 19—, pursuant lo subdivisions 5 and 7 ofsection 33 of ihe Municipal Home Rule Law, and having received the affirmalive vole of a majority of the qualified electors of the cit- ies ofsaid county as a unit and a majority ofthe quaiificd electors" of the towns ofsaid county considered as a unit voting at said general election, became operative. (Ifany other authorized form offlnal 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 ofthe whole ofsuch original local law, and was finally adopted in the manner in- dicated in paragraph 1- , above. _ Clerk oMhe Counly legislative body, City, Town or Village Clerk or o f ^ r designated by local legislative body (Seal) Date:. (Certiflcatlon to be executed by County Attorney, Corporafion Counsel^ Town Attorney, Village Attorney or other authorized attorney oflocallty.) STATE OF NEW YORK COUNTY OF CAYUGA I, the undersigned, hereby certify that the foregoing local law contains the correct text and that all proper proceedings have been had or taken for the enactment ofthe local law annexed hereto. Signature TOWN Title ^j*X of VICTORY Town Date;