[Adopted 3-27-1998 by L.L. No. 2-1998; amended 2-14-2000 by L.L. No.
2-2000]
Pursuant to the authority granted by § 459-c of Real
Property Tax Law, real property in the Town of Hamlin owned by one
or more person with disabilities, or real property owned by a husband
and wife, or both, or by siblings, at least one of whom has a disability,
and whose income, as defined in § 459-c of the Real Property
Tax Law, is limited by reason of such disability shall be exempt from
taxation by the Town of Hamlin to the extent of 50% of the assessed
valuation thereof.
[Amended 12-27-2000 by L.L. No. 5-2000; 12-9-2002 by L.L. No.
10-2002; 12-8-2003 by L.L. No. 6-2003; 1-8-2007 by L.L. No.
2-2007]
Such exemption shall not be granted if the income of the owner
or combined income of the owners of the property for the income tax
year immediately preceding the date of making application for exemption
exceeds the sum of $29,000, except that if the aforesaid income is
more than $29,000, then such real property shall be exempt to the
extent provided in the following table:
|
Percentage of Assessed Value Exempt from Taxation
|
Annual Income
|
|---|---|
|
50%
|
$29,000 or less
|
|
45%
|
$29,001 to $30,000
|
|
40%
|
$30,001 to $31,000
|
|
35%
|
$31,001 to $32,000
|
|
30%
|
$32,001 to $32,900
|
|
25%
|
$32,901 to $33,800
|
|
20%
|
$33,801 to $34,700
|
|
15%
|
$34,701 to $35,600
|
|
10%
|
$35,601 to $36,500
|
|
5%
|
$36,501 to $37,400
|
|
0%
|
Over $37,400
|
