[Adopted 5-29-2018 by L.L. No. 8-2018]
The purpose of this article is to grant a partial residential
real property tax exemption up to 50% of the assessed valuation which
is owned by persons with disabilities similar to the real property
exemption granted to qualified senior citizens.
For the purpose of this article, the following terms shall have
the meanings indicated:
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 or 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.
A brother or sister, whether related through half blood,
whole blood or adoption.
Application for exemption must be made annually by the owner
or all of the owners of the property, on forms prescribed by the State
Board, and shall be filed in the appropriate assessor's office
on or before the appropriate taxable status date, provided, however,
that proof of a permanent disability need be submitted only in the
year that the exemption, pursuant to this section, is first sought
or the disability is first determined to be permanent. An award letter
from the Social Security Administration or the Railway Retirement
Board or a certificate from the State Commission for the Blind and
Visually Handicapped shall be submitted as proof of disability.
A.
All real property 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 such disability, shall be exempt from taxation
as defined by the Real Property Tax Law to the extent set forth herein.
B.
Any exemption provided 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
from the same municipal tax purpose pursuant to Real Property Tax
Law §§ 467 and 459-c.
C.
Notwithstanding any other provision of law to the contrary, the provisions
of this article 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 were such person or persons the
owner or owners of such real property.
A.
The percentage of the assessed valuation of real property which shall
be exempt from taxation pursuant to this article shall be as follows:
|
Annual Income of Owner or Owners
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$29,000 or less
|
50%
|
|
More than $29,000 but less than $30,000
|
45%
|
|
More than $30,000 but less than $31,000
|
40%
|
|
More than $31,000 but less than $32,000
|
35%
|
|
More than $32,000 but less than $32,900
|
30%
|
|
More than $32,900 but less than $33,800
|
25%
|
|
More than $33,800 but less than $34,700
|
20%
|
|
More than $34,700 but less than $35,600
|
15%
|
|
More than $35,600 but less than $36,500
|
10%
|
|
More than $36,500 but less than $37,400
|
5%
|
B.
No exemption shall be granted under the provisions of this article:
(1)
If the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making the application exceeds the sum of the maximum income exemption eligibility level for the granting of a partial exemption from real property taxation as provided in Real Property Tax Law § 459(c) ($18,500) plus an amount not to exceed $8,400, consistent with the schedule provided in Subsection A above. "Income Tax Year" shall mean the twelve-month period for which the owner or owners filed a federal income tax return, or if no such return was filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum, except that where the husband or 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. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset, which may be offset by a loss 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 or monies earned through employment in the federal foster grandparents program, and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.
(2)
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
herein.
(3)
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 the purposes
of this section 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.
