Volume 3 - Opinions of Counsel SBEA No. 106
Aged exemption (residency and occupancy requirement) (child in college) - Real Property Tax Law, § 467:
Where a child residing on the premises attends college or graduate school an exemption may be granted for school district taxes assuming all other qualifications are met.
We have received an inquiry concerning the partial exemption from real property taxation authorized by section 467 of the Real Property Tax Law. The question is whether an applicant is eligible for this exemption where there is a child residing on the premises attending college. All other requirements of the statute have been met.
Subdivision 2 of section 467 provides that “[e]xemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such child attends a public school of elementary or secondary education.”
Therefore, if a child attending public school grades one through twelve (i.e., elementary and secondary levels of education) resides on the premises, an aged person is not entitled to this exemption for school tax purposes. However, where a child residing on the premises attends college or graduate school, the applicant would be entitled to the aged exemption (assuming, of course, that all other qualifications are met).
May 2, 1974