[HISTORY: Comes from L.L.
No. 42-1998, adopted 9-29-1998, effective 10-26-1998.]
GENERAL REFERENCES
Taxation: partial exemption of real property for certain persons with limited income — See Ch. 10.
Taxation: partial exemption for members of volunteer fire departments and voluntary ambulance services — See Ch. 10A.
Taxation: exemption for improvements to accommodate disabled — See Ch. 12.
Taxation: exemption of capital improvements — See Ch. 14.
Taxation: exemption for Gold Star Parents — See Ch. 26.
For the purposes of this chapter the following terms shall have
the meanings indicated:
The Nassau County Board of Assessors.
A person with a disability is one who has a physical or mental
impairment, not due to current use of alcohol or illegal drug use,
which substantially limits such person's ability to engage in one
or more major life activities, such as caring for one's self, performing
manual tasks, walking, seeing, hearing, speaking, breathing, learning
and working, and who is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the Federal Social Security Act or is certified to receive railroad
retirement disability benefits under the Federal Railroad Retirement
Act or has received a certificate from the State Commission for the
Blind and Visually Handicapped stating that such person is legally
blind. An award letter from the Social Security Administration or
the Railroad Retirement Board or a certificate from the State Commission
for the Blind and Visually Handicapped shall be submitted as proof
of disability.
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended last 9-20-2022 by L.L. No. 70-2022, effective 10-14-2022]
Real property in the Town 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,
as hereinafter defined, is limited by reasons of such disability shall
be exempt from taxation by the Town to the extent of the following
percentage of the assessed valuation thereof:
|
Annual Income
|
Percent of Exemption
|
|---|---|
|
Up to and including $50,000
|
50%
|
|
More than $50,000, but less than $51,000
|
45%
|
|
$51,000 or more, but less than $52,000
|
40%
|
|
$52,000 or more, but less than $53,000
|
35%
|
|
$53,000 or more, but less than $53,900
|
30%
|
|
$53,900 or more, but less than $54,800
|
25%
|
|
$54,800 or more, but less than $55,700
|
20%
|
|
$55,700 or more, but less than $56,600
|
15%
|
|
$56,600 or more, but less than $57,500
|
10%
|
|
$57,500 or more, but less than $58,400
|
5%
|
No exemption shall be granted:
A.
Unless an annual application is made therefor as hereinafter set
forth.
B.
If the income of the owner or combined income of the owners of the property exceeds the maximum qualifying income designated in section § 25-2 above for the income tax year immediately preceding the date of making application for exemption. The term "income tax year" shall mean the twelve-month period for which the owner or owners file a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum, except where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in subparagraph (ii) of paragraph (d) of § 467 of the Real Property Tax Law, then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gains from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings and net income from self-employment, but shall not include a return of capital, gifts, inheritances, payments made to individuals because of their status as victims of Nazi persecution, as defined in P.L. 103-286, or monies earned through employment in the federal foster grandparent program and any such income shall be offset by all medical prescription drug expenses actually paid which were not reimbursed or paid for by insurance. Such income shall not include veterans disability compensation, as defined in Title 38 of the United States Code. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion and wear and tear of real property held for the production of income.
[Amended 10-3-2006 by L.L. No. 86-2006, effective 10-12-2006; 10-2-2007 by L.L. No.
89-2007, effective 10-11-2007]
C.
Unless the property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not so used exclusively for residential purposes but is used for
other purposes, such portion shall be subject to taxation and the
remaining portion only shall be entitled to the exemption provided
by this section.
D.
Unless the real property is the legal residence of and is occupied
in whole or in part by the disabled person; except where the disabled
person is absent from the residence while receiving health-related
care as an inpatient of a residential health-care facility, as defined
in § 2801 of the Public Health Law, provided that any income
accruing to that person shall be considered income for purposes of
this chapter only to the extent that it exceeds the amount paid by
such person or spouse or sibling of such person for care in the facility.
A.
Title to that portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides
and which is represented by his share or shares of stock in such corporation
as determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
B.
That proportion of the assessment of such real property owned by
a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this chapter, and any exemption
so granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property; the reduction in real
property taxes realized thereby shall be credited by the cooperative
apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder.
Notwithstanding any other provision of law to the contrary, the provisions of this chapter shall apply to real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property tax exemption, pursuant to § 25-2 of this chapter, were such person or persons the owner or owners of such real property.
Application for such exemption must be made annually by the
owner or all of the owners of the property, on forms prescribed by
the State Board of Real Property Services, and shall be filed in the
Board of Assessor's Office on or before January 2, the taxable status
date. Proof of a permanent disability need be submitted only in the
year exemption pursuant to this chapter is first sought or the disability
is first determined to be permanent.
Applications and supporting documents shall be filed annually
in the office of the Board of Assessors no sooner than September 1
in each year.
At least 60 days prior to January 2, the 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
the taxable status date and be approved in order for the exemption
to continue to be granted. Failure to mail such application form 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.
The exemption provided by this chapter shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption for the town tax pursuant to both this chapter and Chapter 10 hereof adopted pursuant to Real Property Tax Law § 467.
