2020                      5240

Non-Instructional/Business Operations

 

SUBJECT:    SCHOOL TAX ASSESSMENT AND COLLECTION/PROPERTY TAX EXEMPTIONS

A tax collection plan giving dates of warrant and other pertinent data will be prepared annually and submitted for review and consideration by the School Business Official to the Board. Tax collection will occur by mail or by direct payment to the place designated by the Board.

 

Senior Citizens

 

Unless specifically exempted by law, real property used exclusively for residential purposes and owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife or by siblings, one of whom is 65 years of age or over, will be exempt from taxation to the extent of percentum of the assessed valuation determined by the Board if the owners meet the criteria established annually by the Board.

 

The real property tax exemption of real property owned by husband and wife, when one of them is 65 years of age or over, once granted, will not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least 62 years of age.

 

The District may permit a property tax exemption to an otherwise eligible senior citizen even if a child who attends a public school resides at that address, provided that its resolution conditions the exemption upon satisfactory proof that the child was not brought into the residence in whole or in substantial part to attend a particular school within the District. The Board must adopt a resolution allowing this exemption following a public hearing on this specific issue.

 

No exemption will be granted unless the real property is the legal residence of and is occupied in whole or in part by the disabled person; except where the disabled person is absent from the residence while receiving health-related care as an in-patient of a residential health care facility as defined in Public Health Law.

 

Alternative Veterans’ Exemption

 

The Board held a public hearing and passed a resolution, in accordance with the Real Property Tax Law, that provides a property tax exemption to eligible veterans. The District will grant this exemption in a manner consistent with the Real Property Tax Law and at levels set forth by the Board. Should the District wish to reduce or increase the ceilings on eligible veterans’ exemptions, it must hold a separate hearing and pass a separate resolution.

 

 

 

• Education Law § 2130
• Public Health Law § 2801
• Real Property Tax Law §§ 458-a, 459-c, 466-c, 466-f, 466-g, 466-I, 467, 1300-1342

 

 

Adopted:  8/24/11

Revised:  9/22/20