Instructions For Form Rp-467-I - Application For The Partial Real Property Tax Exemption For Senior Citizens Exemption Page 2

Page 2 of 3 RP-467-I (7/16)

decision. If a complaint is filed, the board of assessment review

You must provide satisfactory proof of age. You may provide

must meet to hear it and determine the exemption amount.

proof of age from one of the following:

• Birth certificate (preferred)

After the exemption amount is determined, the assessor must

compute pro rata tax credits by multiplying the exemption

• Baptismal certificate (preferred)

amount by the appropriate tax rates by the fraction of each

• Hospital birth record

fiscal year remaining after the date of acquisition. The assessor

• Social Security Administration affidavit of age

must then notify the applicant and the appropriate municipal

• Voter’s registration record

corporations.

• Census record

Tax collectors and receivers are required to apply these credits

• Insurance record

to the taxes owed on the seniors’ property in those next fiscal

years. Where such tax credits are not properly extended against

• Marriage record

the tax roll for the fiscal year immediately following the year of

• Passport

transfer, the assessor is to notify the municipal corporation and

• Military record

the credit would then be applied on the next succeeding roll.

• Immigration document, etc.

Renewal application

Once you submit proof of age you will not have to submit it in

You must timely file an annual renewal application

future year’s unless specifically requested.

(Form RP-467-Rnw) in the assessor’s office to continue the

Line 5 – To qualify for the senior citizens exemption, you must

exemption. Although some assessing units may accept renewal

show either that:

applications to be filed after the taxable status date, you should

file the renewal application on or before such date. Some

• your previous residence was granted the exemption, or

municipalities permit the filing of affidavits (Form RP-467-aff/ctv

• that title was vested in the owner or all of the owners for at

for a city, town, or village, Form RP-467-aff/s for a school district)

least 12 consecutive months prior to the date of filing the

in lieu of renewal applications after the exemption has been

application.

granted on five consecutive assessment rolls.

In computing the 12-month period, it is important that:

Line instructions

• The period of ownership is not interrupted by:

Lines 1 and 2 – If the title to the property is in more than one

– a transfer of title to one spouse from the other.

name, list each name here. See the deed, mortgage, or other

– a transfer of title to a surviving spouse from a deceased

proof of title to find the name of the owner or owners. If more

spouse either by will or operation of law.

than one person owns the property, all owners must qualify for

• The period of ownership of a prior residence may be

the exemption.

considered where:

Note: If a person holds a life estate in the property, that person

– there was a taking of the property by condemnation or

is the legal owner of the property. If the property is held in trust,

other involuntary proceeding (except a tax sale) and

the exemption may be allowed if the beneficiary of the trust

another property has been acquired to replace the taken

qualifies. Answer all questions on the basis of the beneficiary’s

property.

qualifications for the exemption. Attach a copy of the trust or

– the prior residence has been sold and a replacement

other proof of such trustee-beneficiary relationship.

purchase made within one year if both residences are

within the State.

Municipalities which offer the senior citizens exemption may

also offer it to otherwise qualifying senior citizens who are

Line 6 – The applicant must provide proof of ownership of the

tenant-stockholders of a cooperative apartment corporation. The

particular property upon which the exemption is sought. Such

percentage of exemption to which the senior citizen is entitled

proof might consist of a copy of the deed by which title was

will be applied to the percentage of the total assessed value

acquired by the applicant or a copy of a mortgage agreement

of the entire parcel that represents the tenant-stockholder’s

or other document indicating that title is vested in the applicant.

percentage of ownership of the stock of the corporation.

Once this proof has been submitted, it will not have to be

submitted in future years unless specifically requested by the

Line 3 – Location of the property should conform to its

assessor.

description on the latest assessment roll. Contact your assessor

for assistance in furnishing this description.

Lines 7 and 8 – The property must be the legal residence of,

and must be occupied by, all owners of the property unless:

Line 4 – Each of the owners of the property must be 65 years

of age or over, except that, where the owners are husband and

• a non-resident owner, who is the spouse or former spouse

wife, or are siblings, only one spouse or sibling need be 65 years

of the resident owner, is absent from the residence due to

or over. Age is determined as of the appropriate taxable status

divorce, legal separation, or abandonment, or

date. (Some municipalities may allow the exemption where an

• an owner is absent from the property while receiving health

otherwise eligible owner becomes 65 years of age after the

related services as an inpatient of a residential health care

taxable status date but on or before December 31. Check with

facility and the property is not occupied by anyone other than

your assessor to determine if this option is in effect.)

the spouse or co-owner of such owner. A residential health

care facility is a nursing home or other facility that provides

Where an exemption was in effect on property owned by a

or offers lodging, board and physical care including, but

married couple, to retain eligibility, a surviving widow or widower

not limited to, the recording of health information, dietary

must be 62 years of age by the applicable taxable status date.

supervision and supervised hygienic services.

Similarly, where the exemption was granted to a married couple

and the older spouse leaves the property due to divorce, legal

The property for which the exemption is sought also must be

separation or abandonment, the exemption is retained if the

used exclusively for residential purposes. However, if a portion

remaining owner is at least 62 years of age.

of the property is used for other than residential purposes, the

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