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Town of Greenburgh, NY
Westchester County
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New Laws (22) Index
The purpose of this article is to provide a partial exemption from real property taxes to persons with disabilities who have limited income pursuant to § 459-c of the Real Property Tax Law. All definitions, terms and conditions of such statute shall apply to this article.
This article shall hereafter be known and cited as the "Disabilities Exemption Law."
[Amended 3-14-2001 by L.L. No. 3-2001; 4-29-2003 by L.L. No. 4-2003; 2-25-2004 by L.L. No. 1-2004; 2-28-2007 by L.L. No. 2-2007]
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 defined herein and pursuant to § 459-c of the Real Property Tax Law, is limited by reason of such disability, and which income is determined by the Assessor in accordance with the provisions of Paragraph (a), Subdivision 5, of § 459-c of the Real Property Tax Law, to be not more than $26,000 beginning July 1, 2006; $27,000 beginning July 1, 2007; $28,000 beginning July 1, 2008; and $29,000 beginning July 1, 2009, shall be exempt from taxation to the extent of 50% of the assessed valuation thereof.
[Amended 3-14-2001 by L.L. No. 3-2001; 4-29-2003 by L.L. No. 4-2003; 2-25-2004 by L.L. No. 1-2004; 2-28-2007 by L.L. No. 2-2007]
To the extent that the income of an owner or owners of real property, one or more of whom has a disability, or real property owned by a husband, wife or both or by siblings, at least one of whom has a disability, exceeds the maximum income amount set forth above in this article at § 440-25, such real property shall be exempt from taxation to the following extent of the assessed valuation thereof:
A. 
For the period expiring June 30, 2007:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $26,000.00
50%
$26,000.01 to $26,999.99
45%
$27,000.00 to $27,999.99
40%
$28,000.00 to $28,999.99
35%
$29,000.00 to $29,899.99
30%
$29,900.00 to $30,799.99
25%
$30,800.00 to $31,699.99
20%
$31,700.00 to $32,599.99
15%
$32,600.00 to $33,499.99
10%
$33,500.00 to $34,399.99
5%
B. 
For the period commencing July 1, 2007, and expiring on June 30, 2008:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $27,000.00
50%
$27,000.01 to $27,999.99
45%
$28,000.00 to $28,999.99
40%
$29,000.00 to $29,999.99
35%
$30,000.00 to $30,899.99
30%
$30,900.00 to $31,799.99
25%
$31,800.00 to $32,699.99
20%
$32,700.00 to $33,599.99
15%
$33,600.00 to $34,499.99
10%
$34,500.00 to $35,399.99
5%
C. 
For the period commencing July 1, 2008, and expiring on June 30, 2009:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $28,000.00
50%
$28,000.01 to $28,999.99
45%
$29,000.00 to $29,999.99
40%
$30,000.00 to $30,999.99
35%
$31,000.00 to $31,899.99
30%
$31,900.00 to $32,799.99
25%
$32,800.00 to $33,699.99
20%
$33,700.00 to $34,599.99
15%
$34,600.00 to $35,499.99
10%
$35,500.00 to $36,399.99
5%
D. 
For the period commencing July 1, 2009:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $29,000.00
50%
$29,000.01 to $29,999.99
45%
$30,000.00 to $30,999.99
40%
$31,000.00 to $31,999.99
35%
$32,000.00 to $32,899.99
30%
$32,900.00 to $33,799.99
25%
$33,800.00 to $34,699.99
20%
$34,700.00 to $35,599.99
15%
$35,600.00 to $36,499.99
10%
$36,500.00 to $37,399.99
5%
The income levels set forth in §§ 440-25 and 440-26 herein shall be offset by medical and prescription drug expenses actually paid that were not reimbursed or paid by insurance.
Cooperative apartment shareholders qualify for exemption. Title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides and which is represented by his share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant stockholder.
Pursuant to New York Municipal Home Rule Law § 22, the provisions of this article are intended to supersede the provisions of Real Property Tax Law § 459-c to the extent that this article and Real Property Tax Law § 459-c are inconsistent.