[Adopted 2-8-2005 by L.L. No. 2-2005 (Ch. 97, Art. VII, of the 1986 Code)]
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.
A. 
A disabled, limited income exemption of 50% will be granted on a maximum income of $16,000 or less and a reduced (or sliding scale) option exemption will be granted to otherwise qualified owners whose incomes exceed the local income ceiling by a limited amount. This is in accordance with § 459-c, Subdivision 1(b), of the Real Property Tax Law.
B. 
The extent of the exemption granted shall depend on the annual income as calculated in the above section as follows:
[Amended 6-14-2005 by L.L. No. 3-2005]
Annual Income
Percentage of Assessed Valuation Exempt from Taxation
$0 to $16,000
50%
$16,001 to $16,999
45%
$17,000 to $17,999
40%
$18,000 to $18,999
35%
$19,000 to $19,899
30%
$19,900 to $20,799
25%
$20,800 to $21,699
20%
$21,700 to $22,599
15%
$22,600 to $23,499
10%
$23,500 to $24,399
5%
C. 
Each county, city, Town, village and school district may choose whether or not to allow the base exemption of 50% and the amount of the maximum income exemption eligibility level. The option to exempt must be exercised through adoption of a local law, ordinance or resolution. In addition, each county, city, Town, village and school district which has chosen to allow the base exemption may choose to amend the enabling legislation to allow for an increase in the maximum income exemption eligibility level and a corresponding decrease in the percentage of exemption.