§ 288-19. Grant of exemption; conditions.

Pursuant to § 459-c of the Real Property Tax Law, real property owned by one or more persons with disabilities, or real property owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose income is limited by reason of such disability, shall be exempt from City taxation by the City of New Rochelle to the extent of fifty per centum of the assessed valuation thereof pursuant to the standards and requirements set forth in such § 459-c of the Real Property Tax Law and pursuant to the income eligibility levels set forth in § 288-21 of this chapter.

A. 

Application for such exemption must be made by the owner or all of the owners of the property, on forms to be furnished by the Bureau of Assessments, and the owner shall furnish the information and be executed in the manner required or prescribed on such form.

B. 

Application for such exemption shall be filed in the office of the Bureau of Assessments on or before May 1 of each year.

C. 

At least 60 days prior to the appropriate taxable status date, the Assessor shall mail to each person who was granted exemption pursuant to this chapter on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. Failure to mail any such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.

D. 

The Assessor may require any applicant to furnish such other and further information as may be necessary for him/her to establish the qualification for exemption of said application. The Assessor may establish such rules and procedures and take such other steps as may be necessary to implement the provisions of this chapter.

E. 

The applicant must verify as to the truth of the statements contained in such application. Any conviction of having made any willful false statement in such application shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of five years.