As used in this article, the following terms shall have the
following meanings:
PERSON WITH A DISABILITY
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
1) is certified to receive social security disability insurance (SSDI)
or supplemental security income (SSI) benefits under the Federal Social
Security Act, or 2) is certified to receive Railroad Retirement Disability
benefits under the Federal Railroad Retirement Act, or 3) has received
certification from the State Commission for the Blind and Visually
Handicapped stating that such person is legally blind, or 4) is certified
to receive a United States Postal Service disability pension.
SIBLING
Includes persons whose relationship as siblings has been
established through either half blood, whole blood or adoption.
An award letter from the Social Security Administration or the
Railroad Retirement Board, or a certification from the State Commission
for the Blind and Visually Handicapped, or an award letter from the
United States Postal Service shall be submitted as proof of disability.
Notwithstanding any other provisions 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 pursuant to this article.
No exemption shall be granted:
A. If the income of the owner or the combined income of the owners of
the property for the applicable income tax year is less than $3,000
nor more than $58,000, as authorized by NYS Real Property Tax Law
§ 459-c.
B. Where title is vested in a married person, the combined income of
such person and such person's spouse may not exceed such sum,
except where one spouse or ex-spouse 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.
C. The term "income" as used herein shall mean the "adjusted gross income"
for federal tax purposes as reported on the applicant's federal
or state income tax return for the applicable income tax year, subject
to any subsequent amendments or revisions, plus any social security
benefits not included in such federal adjusted gross income; provided
that if no such return was filed for the applicable income tax year,
the applicant's income shall be determined based on the amounts
that would have so been reported if such a return had been filed;
and provided further, that when determining income for purposes of
this section, the following conditions shall be applicable:
(1) The applicant's income shall be offset by all medical and prescription
drug expenses actually paid that were not reimbursed or paid for by
insurance;
(2) Any tax-exempt interest or dividends that were excluded from the
applicant's federal adjusted income shall be considered income;
and
(3) Any losses that were applied to reduce the applicant's federal
adjusted gross income shall be subject to the following limitations:
(a)
The net amount of loss reported in federal Schedule C, D, E,
or F shall not exceed $3,000 per schedule;
(b)
The net amount of any other separate category of loss shall
not exceed $3,000, and
(c)
The aggregate amount of all losses shall not exceed $15,000.
D. 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 or PILOT
and the remaining portion only shall be entitled to the exemption
provided by this article.
E. Unless the real property is the legal residence 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 NYS Public Health Law § 2801, provided that any income
accruing to that person shall be considered income for 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.