[Adopted 2-11-1998 by L.L. No. 1-1998]
This article shall be known as the "Persons
with Disabilities and Limited Income Law of the Town of Perinton."
This article is adopted pursuant to the provisions
of § 459-c of the Real Property Tax Law of the State of
New York, as the same may be amended from time to time.
All applicable provisions of § 459-c
of the Real Property Tax Law of New York State, including all subdivisions,
together with any and all appropriate amendments thereto, are hereby
approved and adopted as and for law and procedures of the Town of
Perinton, except where provisions of this article or any other local
law or ordinance of the Town of Perinton shall prescribe differently.
In such event, compliance with the provisions of such local law or
ordinance shall constitute proper compliance with this article.
This article shall apply to all real property
assessed within the Town of Perinton, including those areas within
the corporate limits of the Village of Fairport.
[Amended 12-22-1999 by L.L. No. 4-1999; 1-10-2001 by L.L. No. 2-2001; 1-8-2003 by L.L. No. 1-2003; 12-10-2003 by L.L. No. 5-2003; 1-10-2007 by L.L. No. 1-2007]
A.
Pursuant to the authority granted by § 459-c
of the Real Property Tax Law, real property in the Town of Perinton
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 or the combined income of the owners,
as defined by § 459-c of the Real Property Tax Law, is limited
by reason of such disability, shall be exempt from taxation by the
Town of Perinton to the maximum extent allowed by § 459-c of
the Real Property Tax Law.
B.
No exemption shall be granted 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 application
for exemption, exceeds the maximum income level (MIL) of $26,000,
thence in $1,000 increments annually through 2010, except that, if
the aforesaid income is more than the MIL, then such real property
shall be exempt to the extent provided in the following schedule:
|
Sliding Scale for Exemptions
|
Exemption Percentage
| |
|---|---|---|
|
Less than $26,000
|
50%
| |
|
$26,000 to $26,999.99
|
45%
| |
|
$27,000 to $27,999.99
|
40%
| |
|
$28,000 to $28,999.99
|
35%
| |
|
$29,000 to $29,999.99
|
30%
| |
|
$30,000 to $30,799.99
|
25%
| |
|
$30,800 to $31,699.99
|
20%
| |
|
$31,700 to $32,599.99
|
15%
| |
|
$32,600 to $33,499.99
|
10%
| |
|
$33,500 to $34,400.00
|
5%
| |
|
Thence in $1,000 increments annually through
2010
|
C.
For purposes of this section, income shall be offset
by all medical and prescription drug expenses actually paid which
were not reimbursed or paid for by insurance.
The Town Board may, from time to time, amend,
supplement, change, modify or repeal this article pursuant to the
provisions of the Town Law, the General Municipal Law and the Real
Property Tax Law of New York State applicable thereto.
This article shall take effect immediately upon
the filing with the Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 1, 1998.
