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                                                                                             RP-467-d (9/08)  
              NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE 
                          OFFICE OF REAL PROPERTY TAX SERVICES 
                                                    
                          APPLICATION FOR PARTIAL TAX EXEMPTION 
                          FOR CERTAIN LIVING QUARTERS OCCUPIED 
                         BY SENIOR CITIZEN OR DISABLED INDIVIDUAL 
 
Application for exemption or renewal of exemption must be filed with Town of Cortlandt Assessor by 
taxable status date.  Do not file form with the Office of Real Property Tax Services. 
 
1.    Name and telephone no. of owner(s)                 2.     Mailing address of owner(s) 
       _____________________________________                     __________________________________  
       _____________________________________                     __________________________________  
      Day No. (      )  _________________________                __________________________________  
      Evening No. (      ) ______________________                E-mail (optional)  ___________________  
      
3.    Location of property   ______________________________________________            Town of Cortlandt 
                                                Street address 
 
      Property identification (see tax bill or assessment roll) 
      Tax map number or section/block/lot   ________________________________________________  
 
4.      New application 
        Renewal application 
 
5.    Is this residential property the legal residence of its owner       yes       no 
 
6.    Living quarters constructed or reconstructed to provide living quarters to   senior citizen or 
       disabled person (check one-attach proof of age or receipt of social security disability payments; 
      proof of age need be submitted only with original application) 
 
7.    Description of construction or reconstruction of residential property made for the purpose of 
      providing living quarters to senior citizen or disabled individual  ___________________________  
       _______________________________________________________________________________  
       _______________________________________________________________________________  
 
8.    Date of commencement of construction of living quarters:  ________________________________  
 
       Date of completion of construction of living quarters:  ___________________________________  
 
9.    Are the living quarters the legal residence of the senior citizen or disabled person? 
        yes              no  (attach proof of residency) 
 
I certify that all statements made on this application are true and correct 
 
                                                             ____________________________________ 
 
                                                             ____________________________________ 
                                                                        Signature(s) of owner(s) 
 
                                                                                                     Clear Form



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RP-467-d (9/08)                                                                                2 
                                       INSTRUCTIONS 
 
1.  Authorization for exemption 
                                        
Section 467-d of the Real Property Law authorizes the Town of Cortlandt.  Westchester County, to adopt 
a local law authorizing a pa rtial exemption from town taxes and  special ad  valorem levies equal to the 
increase in value to residential property as the result of the  construction or reconstruction o f dwelling 
space f or pe rsons w ho  are at  l east 65  years of  age  or  w ho  are di sabled  and  receiving s ocial s ecurity 
disability pa yments.   In a ddition, ( 1) t he t own’s z oning m ust pe rmit s uch c onstruction,  (2) t he 
construction must be within the geographic area where such construction is permitted, (3) construction or 
reconstruction of  t he l iving qua rters m ust ha ve oc curred s ubsequent t o J anuary 1, 1999 a nd  (4) t he 
property must be the owner’s principal residence. 
 
2.  Duration and computation 
 
The exemption is limited to the lesser of (1) the increase in the assessed value attributable to the new 
dwelling space, (2) twenty [20] percent o f the t otal assessed value of the property, or (3) twenty  [20] 
percent of the median sale price of residential property in the county.  In addition, if the senior citizen or 
disabled resident changes his or her legal residence, the exemption ends. 
 
3.  Filing of application 
 
Application for the exemption or for the renewal of the exemption must be filed annually with the Town 
of Cortlandt Assessor on or before taxable status date.  Westchester County towns have either a May 1 or 
June 1 taxable status date; contact the assessor. 
 
                                       FOR ASSESSOR’S USE 
                                                         
1.   Date application filed  _________________________________   
 
2.   Applicable taxable status date  ___________________________   
 
3.   Action on application              Approved        Disapproved 
 
4.   Exempt assessed value $ _______________________________   
 
__________________________________________                        _________________________ 
                  Assessor’s signature                                                    Date 






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