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Volume 1 - Opinions of Counsel SBEA No. 119

Opinions of Counsel index

Aged exemption (qualification as of taxable status date) - Real Property Tax Law, § 467:

Applicant for exemption under this section must be sixty-five years of age or over as of taxable status date. The death of a qualified applicant subsequent to taxable status date is not grounds for removal of the exemption already granted for that year.

We have received an inquiry as to whether the aged exemption can be removed when a person applies for and is granted the exemption and then dies prior to taxable status date, and as to whether the exemption can be removed when a qualified applicant dies after taxable status date but before grievance day.

Applications for partial exemption under section 467 of the Real Property Tax Law must be submitted annually. One of the requirements is that the taxpayer must be sixty-five years of age or over on taxable status date. If all of the other requirements are met and the taxpayer is sixty-five years of age or over on taxable status date, then he may be granted the exemption. If the taxpayer dies after taxable status day or otherwise disqualifies himself after that day the exemption will continue for the year in question. Where an applicant is qualified for exemption on taxable status day the exemption cannot be removed after that day, but if, after acceptance of an application, the facts change between filing date and taxable status day the application may be rejected. The exemption may not be granted for the next year until the taxpayer has filed another application and established that he has met all of the requirements.

Thus, the exemption should be removed when a person applies for and is granted the exemption but dies before taxable status day. However, if the application was satisfactory when accepted for filing and the owner continued to be qualified on taxable status day, the partial exemption must be granted for the year regardless of changed conditions during the next twelve months.

August 18, 1967

NOTE:  Construes law prior to L.1978, c.635; RPTL, sec.520.

Updated: