Form Rp-467-Aff/ctv - Affidavit Of Continued Eligibility For County/city/town/villlage Partial Tax Exemption For Real Property Of Senior Citizens And For Enhanced School Tax Releif (Star) Exemptions Page 2

Download a blank fillable Form Rp-467-Aff/ctv - Affidavit Of Continued Eligibility For County/city/town/villlage Partial Tax Exemption For Real Property Of Senior Citizens And For Enhanced School Tax Releif (Star) Exemptions in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Rp-467-Aff/ctv - Affidavit Of Continued Eligibility For County/city/town/villlage Partial Tax Exemption For Real Property Of Senior Citizens And For Enhanced School Tax Releif (Star) Exemptions with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

RP-467-aff/ctv (9/08)
2
INSTRUCTIONS
Section 467 of the Real Property Tax Law authorizes municipalities (except New
York City), after a public hearing, to adopt a local law, ordinance or resolution to eliminate
the requirement of annual filing for renewal of the senior citizens exemption by senior
citizens who have received the exemption on five (5) consecutive assessment rolls. In
these municipalities, however, senior citizens must submit this sworn affidavit of
continued eligibility (RP-467-aff/ctv) to each collecting officer upon payment of taxes. In
addition, section 425 of the Real Property Tax Law provides that property eligible for the
senior citizen exemption is deemed eligible for the enhanced school tax relief (STAR)
exemption.
Instructions to Statement No. 4
A previously granted exemption may be continued despite the absence of one owner
from the residence provided that (1) an exemption was granted when both the spouses
resided in the residence, and (2) title is in either or both spouses, or in either or both ex-
spouses, and (3) the person remaining in the property is at least 62 years of age, and (4) all
other requirements of the law are satisfied. Similarly, if this property received exemption
last year, but one owner has since died, the exemption may be continued if the surviving
spouse is at least 62 years of age. File form RP-467-Rnw with the assessor before the next
taxable status date and describe the changes in circumstances.
Instructions to Statement No. 5
The income for “last year” as used in this Statement refers to income received
during the income tax year, or, if no income taxes were paid, the calendar year
immediately preceding the taxable status date of the assessment roll on which this
municipal tax bill is based. Taxable status date in most towns is March 1. In Nassau
County towns, taxable status date is January 2. Westchester County towns have either a
May 1 or June 1 taxable status date; contact the assessor. In cities, such date is determined
from charter provisions (consult city clerk or assessor). In most villages that assess
property themselves, taxable status date is January 1, but the village clerk should be
consulted for variations.
Each municipality which grants the senior citizens exemption must set a maximum
income limit within State set limitations. Although the income of the owner(s) may satisfy
one locally established income ceiling (e.g., County), it may not satisfy another (e.g.,
Town).
If the income of the owner(s) exceeds the income ceiling of one of the
municipalities listed in Statement No. 5, cross out that municipality. For example, if the
income of the owner(s) exceeds the Town income ceiling, but satisfies the County income
ceiling, strike out 5(b) City/Town.
NOTE TO TAX COLLECTOR
Forward a copy of this form to the appropriate county, city, town or village assessor.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 2