PLEASE TAKE NOTICE that the Town Board of the Town of Hancock, Delaware County,
New York, after holding a public hearing at the Municipal Building in the village
of Hancock, New York on the 7th day of December, l966, at 7:30 o'clock, P.M., and
hearing all interested persons, did enact an Ordinance granting a partial
exemption from real property taxation for real property owned by certain persons
with limited income who are 65 years of age or over as follows:
AN ORDINANCE TO GRANT A PARTIAL EXEMPTION FROM REAL PROPERTY TAXATION FOR REAL PROPERTY OWNED BY CERTAIN PERSONS WITH LIMITED INCOME WHO ARE 65 YEARS OF AGE OR OVER
The Town Board of the Town of Hancock ordains as follows:
Section l. Pursuant to the provisions of Section 467 of the Real Property Tax Law and as therein provided, the real property owned by one or more persons, each of whom is 65 years of age or over, shall be exempt from taxation to the extent of fifty per centum (50%) of the assessed valuation thereof, as hereinafter provided.
Section 2. Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such child attends a public school within the school district.
Section 3. No exemption shall be granted:
(a) If the income of the owner or the combined income of the owners of the property exceeds the sum of $3,000.00 for the twelve consecutive months immediately preceding the date of making application for exemption. Where title is vested in either the husband or the wife, their combined income may not exceed such sum. 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 inheritance;
(b) Unless the title to the property shall have been vested in the owner or all of the owners of the property for a least sixty consecutive months prior to the date of making application for exemption.
(c) Unless the property is used exclusively for residential purposes.
(d) Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property.
Section 4. Application for such exemption must be made by the owner or all of the owners of the property annually on forms to be furnished by the assessor's office and shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed annually in such assessor's office at least ninety (90) days, or within such other time as may hereinafter be fixed by law, before the day for filing the final assessment roll in each year.
Section 5. The Board of Assessors may require any applicant to furnish such other and further information as may be reasonably necessary for them to establish the qualification for exemption of said applicant. The Board of Assessors may establish such rules and procedures and take such other steps as may be necessary to implement the provisions of this Ordinance.
Section 6. Any conviction of having made any willful false statement in the application for such exemption, shall be punishable by a fine of not more than $100.00 and shall disqualify the applicant or applicants from further exemption for a period of five years.
Section 7. This Ordinance shall take effect ten (l0) days after the publication and posting of the Ordinance as required by Section 133 of the Town Law.
Dated: December 7, l966
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