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 Brookhaven
 Code of Ordinances
 Chapter 65. Taxation
 Article I. Real Property Exemption for Persons Over Sixty-Five

§ 65-1. Exemption granted.  

Latest version.
  • A. 
    Pursuant to the provisions of § 467 of the Real Property Tax Law, real property 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, shall be exempt from taxation by the Town of Brookhaven to the extent of 50% based upon an annual income as determined by the following schedule:
    Tax Year - 2007
    Annual Income
    Percentage of Assessed Valuation Exempt From Taxation
    Less than $26,000
    50%
    $26,000 or more, but less than $27,000
    45%
    $27,000 or more, but less than $28,000
    40%
    $28,000 or more, but less than $29,000
    35%
    $29,000 or more, but less than $29,900
    30%
    $29,900 or more, but less than $30,800
    25%
    $30,800 or more, but less than $31,700
    20%
    $31,700 or more, but less than $32,600
    15%
    $32,600 or more, but less than $33,500
    10%
    33,500 or more, but less than $34,400
    5%
    Tax Year - 2008
    Annual Income
    Percentage of Assessed Valuation Exempt From Taxation
    Less than $27,000
    50%
    $27,000 or more, but less than $28,000
    45%
    $28,000 or more, but less than $29,000
    40%
    $29,000 or more, but less than $30,000
    35%
    $30,000 or more, but less than $30,900
    30%
    $30,900 or more, but less than $31,800
    25%
    $31,800 or more, but less than $32,700
    20%
    $32,700 or more, but less than $33,600
    15%
    $33,600 or more, but less than $34,500
    10%
    34,500 or more, but less than $35,400
    5%
    Tax Year - 2009
    Annual Income
    Percentage of Assessed Valuation Exempt From Taxation
    Less than $28,000
    50%
    $28,000 or more, but less than $29,000
    45%
    $29,000 or more, but less than $30,000
    40%
    $30,000 or more, but less than $31,000
    35%
    $31,000 or more, but less than $31,900
    30%
    $31,900 or more, but less than $32,800
    25%
    $32,800 or more, but less than $33,700
    20%
    $33,700 or more, but less than $34,600
    15%
    $34,600 or more, but less than $35,500
    10%
    35,500 or more, but less than $36,400
    5%
    Tax Year - 2010
    Annual Income
    Percentage of Assessed Valuation Exempt From Taxation
    Less than $29,000
    50%
    $29,000 or more, but less than $30,000
    45%
    $30,000 or more, but less than $31,000
    40%
    $31,000 or more, but less than $32,000
    35%
    $32,000 or more, but less than $32,900
    30%
    $32,900 or more, but less than $33,800
    25%
    $33,800 or more, but less than $34,700
    20%
    $34,700 or more, but less than $35,600
    15%
    $35,600 or more, but less than $36,500
    10%
    36,500 or more, but less than $37,400
    5%
    "Sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.
    B. 
    Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total assessed value.
    C. 
    An exemption provided by this article on real property owned by husband and wife, one of whom is 65 years of age or over, once granted, shall 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.
Last amended 2-6-2007 by L.L. No. 2-2007, effective 2-12-2007