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Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Residential - Other Than Multiple Dwellings

Section 4.01 - RPTL Section 467-d

Certain Living Quarters Constructed To Be
Occupied by a Senior Citizen or Disabled Individual

Exemption Code(s): 41813 Year Originally Enacted: 1998

Related Statutes: None

SUMMARY: If allowed by local option, residential property which is constructed or reconstructed as an auxiliary dwelling unit for a senior citizen or a person with disabilities is exempt from taxation to the extent of any increase in assessed value attributable to such construction or reconstruction. Such improvements are exempt, for town purposes only, from special ad valorem levies as well as from general municipal taxes, but are liable for special assessments. Such improvements are also liable to taxation for county, city, village, and school district purposes, and also to applicable special ad valorem levies and special assessments. (This exemption is currently applicable only within the Town of Cortlandt, Westchester County.)

  1. ELIGIBILITY REQUIREMENTS
    1. Ownership Requirements : None.
       
    2. Property Location Requirements: Property must be located within the Town of Cortlandt, Westchester County.
       
    3. Property Use Requirements: Property must be constructed or reconstructed so that it is the principal place of residence for the owner. Improvements must be made for the purpose of providing living quarters for a person aged 65 years or more, or for an individual considered disabled and receiving Social Security Disability Insurance benefits. This exemption applies only during taxable years in which such living quarters are the legal residence of the senior citizen or disabled person.
       
    4. Certification by State or Local Government: The zoning ordinance of municipalities in which the property is located must permit the construction or reconstruction of residential property for the purpose of providing living quarters for senior citizens or disabled individuals.
       
    5. Required Construction Start Date or Other Time Requirement: Exemption applies only to construction or reconstruction which commenced subsequent to August 4, 1998.
       
  2. LOCAL OPTION: Yes -- The Town of Cortlandt, Westchester County, may choose whether or not to allow the exemption. This option must be exercised by the town government through adoption of a local law. A public hearing must be held prior to adoption of the local law.
     
  3. LIMITATION ON EXEMPTION:
            General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax

    Special
    Assessments
    1. Amount Yes* No
    exemption
    allowed
    Yes* No
    exemption
    allowed
    2. Duration No
    limit
    No
    exemption
    allowed
    No
    limit
    No
    exemption
    allowed
    3. Taxing Jurisdiction a. County or County
    Special Districts
    Tax NA NA Tax
    b. City NA NA NA NA
    c. Town or Town
    Special District
    Ex** NA Ex** Tax
    d. Village Tax NA NA Tax
    e. School District NA Tax NA NA
    Ex-Exempt Tax-Taxable NA-Not Applicable

    *Amount is limited to the increase in assessed value attributable to the eligible improvement. See Calculation of Exemption.

    **If allowed by local option.

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: This exemption is allowed only for town purposes (currently applicable only to the Town of Cortlandt, Westchester County). Exemption is limited to the increase in value of the residential property attributable to construction or reconstruction for the purpose of providing living quarters to a qualified senior citizen or disabled individual.

      The exemption may not exceed the lesser of (1) the increase in assessed value resulting from construction or reconstruction of such property, (2) 20 percent of the total assessed value of such property as improved, or (3) 20 percent of the median sale price of residential property as reported in the most recent Statistical Sales Summary, published by the Office of Real Property Tax Services, for the county in which the property is located.

    2. Special Ad Valorem Levies and Special Assessments: See Calculation of Exemption, General Municipal and School District taxes above, in the case of special ad valorem levies for town or town district purposes. No exemption allowed for special ad valorem levies for other purposes.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:

    Code Description of Alternative Codes Possible
    41813

    Assessment Roll Section(s): Taxable (RPS Section 1).

    NOTE: This code should not be used to identify property which is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute which applies.

  7. FILING REQUIREMENTS (Owner or Occupant of Property):

    Form RP-467-d (9/08) - Application for Partial Real Property Tax Exemption of Certain Living Quarters Constructed to be Occupied by a Senior Citizen or Disabled Individual.

  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:

    Subject Statute
    Disabled crime victims RPTL 459-b
    Home improvements RPTL 421-f
    Home improvements in certain cities RPTL 421-h
    Improvements to property pursuant to
    The American Disabilities Act of 1990
    RPTL 459-a(1)
    Living quarters for parent or grandparent RPTL 469
    Persons with disabilities and limited incomes RPTL 459-c
    Physically disabled RPTL 459
    Residential investment in certain municipalities RPTL 485-h, 485-i, 485-j, 485-k, 485-l, m
    Residential property improvements in certain municipalities RPTL 485-m

Exemption Application Form:

RP-467-d

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