The purpose of this article is to implement the provisions of
Real Property Tax Law § 459-c by granting a partial real
property tax exemption to certain persons with disabilities and limited
income as defined in such section of law.
As used in this article, the following terms shall have the
meanings indicated:
INCOME TAX YEAR
The twelve-month period for which the owner or owners filed
a federal personal income tax return or, if no such return is filed,
the calendar year.
PERSON WITH A DISABILITY
A person, as defined in RPTL§ 459-c, Subdivision
2(b), and one who has the required proof as set forth in that subdivision.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
SIBLING
A brother or sister, whether related through whole blood,
half blood, or adoption.
[Amended 6-14-2005 by L.L. No. 3-2005; at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
Real property owned by persons meeting the following conditions
shall be exempted from Town taxes subject to the following conditions:
A. The property must be owned by one or more person with disabilities,
or real property owned by a husband, wife, or both, or by siblings,
at least one of who has a disability; and
B. The property must be the “legal residence” of, and must
be occupied by, the person with the disability, unless such person
is absent from the property while receiving health-related services
as an inpatient of a residential health care facility. A "residential
health care facility" is a nursing home or other facility that provides
or offers lodging, board and physical care, including, but not limited
to, the recording of health information, dietary supervision, and
supervised hygienic services. The property for which the exemption
is sought also must be used exclusively for residential purposes.
However, if a portion of the property is used for other than residential
purposes, the exemption will apply only to the portion used exclusively
for residential purposes;
C. The income of the disabled owner or the combined income of the owners
must not exceed $24,399 for the income tax year prior to the date
that the application is filed. Where title is vested in either the
husband or wife, the combined income may not exceed such sum, except
where the husband or the wife or ex-husband or ex-wife is absent from
the property due to divorce, legal separation or abandonment, then
only the income of the spouse or ex-spouse residing on the property
shall be considered and may not exceed such sum;
D. The owner or all of the owners must file an application annually
on forms prescribed by the Commissioner of Taxation and Finance in
the Assessor's office by the taxable status date each year as
required by law;
E. This exemption may not be granted to property currently receiving
an exemption pursuant to RPTL §§ 459-c and 467 for
the same municipal taxing purpose, and no exemption is allowed from
special ad valorem levies or special assessments.