[Adopted 3-26-1998 by L.L. No. 2-1998]
[Amended 2-16-2023 by L.L. No. 2-2023]
Pursuant to the provisions of § 459-c of the Real
Property Tax Law (RPTL), real property owned by one or more persons
with disabilities, as defined by RPTL § 459-c, Subdivision
2, Paragraph (b), or real property owned by a husband, wife or both
or by siblings, at least one of whom has such a disability, and whose
income, as defined herein, is limited by reason of such disability,
shall be exempt from Town real property taxation to the extent of
50% of the assessed valuation thereof as hereinafter provided.
[Amended 2-16-2023 by L.L. No. 2-2023]
All of the terms, conditions and requirements of RPTL § 459-c
shall apply to the application for and the granting of such exemption
on the assessment roll of the Town of Southeast, except that no exemption
shall be granted if the combined income of the owner or owners of
the property for the income tax year immediately preceding the date
of application for exemption is: for the year 2023, the sum of $48,400
or more; for the year 2024, the sum of $53,400 or more; and for the
year 2025, the sum of $58,400 or more.
[Amended 11-8-2012 by L.L. No. 10-2012; 2-16-2023 by L.L. No. 2-2023]
Pursuant to RPTL § 459-c, real property owned by persons
with disabilities shall be exempt from certain Town real property
taxes up to a maximum of 50% of the assessed valuation pursuant to
the following schedule:
A.
For the year 2023:
|
Annual Income
|
Percentage of Assessed Value Exempt From Taxation
|
|---|---|
|
$40,000 and less
|
50%
|
|
More than $40,000 but less than $41,000
|
45%
|
|
More than $41,000 but less than $42,000
|
40%
|
|
More than $42,000 but less than $43,000
|
35%
|
|
More than $43,000 but less than $43,900
|
30%
|
|
More than $43,900 but less than $44,800
|
25%
|
|
More than $44,800 but less than $45,700
|
20%
|
|
More than $45,700 but less than $46,600
|
15%
|
|
More than $46,600 but less than $47,500
|
10%
|
|
More than $47,500 but less than $48,400
|
5%
|
B.
For the year 2024:
|
Annual Income
|
Percentage of Assessed Value Exempt From Taxation
|
|---|---|
|
$45,000 and less
|
50%
|
|
More than $45,000 but less than $46,000
|
45%
|
|
More than $46,000 but less than $47,000
|
40%
|
|
More than $47,000 but less than $48,000
|
35%
|
|
More than $48,000 but less than $48,900
|
30%
|
|
More than $48,900 but less than $49,800
|
25%
|
|
More than $49,800 but less than $50,700
|
20%
|
|
More than $50,700 but less than $51,600
|
15%
|
|
More than $51,600 but less than $52,500
|
10%
|
|
More than $52,500 but less than $53,400
|
5%
|
C.
For the year 2025:
|
Annual Income
|
Percentage of Assessed Value Exempt From Taxation
|
|---|---|
|
$50,000 and less
|
50%
|
|
More than $50,000 but less than $51,000
|
45%
|
|
More than $51,000 but less than $52,000
|
40%
|
|
More than $52,000 but less than $53,000
|
35%
|
|
More than $53,000 but less than $53,900
|
30%
|
|
More than $53,900 but less than $54,800
|
25%
|
|
More than $54,800 but less than $55,700
|
20%
|
|
More than $55,700 but less than $56,600
|
15%
|
|
More than $56,600 but less than $57,500
|
10%
|
|
More than $57,500 but less than $58,400
|
5%
|
[Amended 11-8-2012 by L.L. No. 10-2012; 2-16-2023 by L.L. No. 2-2023]
In order to qualify for an exemption pursuant to this article,
the combined income of the owner or owners of the property for the
income tax year immediately preceding the date of the application
for exemption from all sources, as set forth in § 459-c,
Subdivision 5, Paragraph (a), of the Real Property Tax Law, must be
less than $48,400 for the year 2023; $53,400 for the year 2024; and
$58,400 for the year 2025. "Income tax year" shall mean the twelve-month
period from which the owner or owners file a federal personal income
tax return or, if no such return is filed, in the calendar year. When
title is vested in either the husband or wife, the combined income
of both 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.
In conjunction with the provisions of RPTL § 459-c,
Subdivision 2, Paragraph (b), an award letter, from the Social Security
Administration evidencing receipt of social security disability insurance
(SSDI) or supplemental security income (SSI) benefits; or the Railroad
Retirement Board evidencing receipt of railroad retirement disability
benefits; or a certificate from the State Commission for the Blind
and Visually Handicapped stating that such person is legally blind,
shall be submitted as proof of disability.
Application for an exemption pursuant to this
article must be made annually by the owner or all the owners of the
property, on forms prescribed by the State Board, and shall be filed
in the Assessor's office on or before the applicable taxable status
date; provided, however, that proof of permanent disability need be
submitted only in the year exemption is first sought or the disability
is first determined to be permanent.
[Added 11-8-2012 by L.L. No. 11-2012[1]]
A.
Pursuant to RPTL § 459, owner-occupied residential real
property including improvements that serve to facilitate the use and
accessibility of such property by physically disabled residents shall
be exempt from taxation to the extent of any increase in value attributable
to such improvements, but shall be liable for special ad valorem levies
and special assessments.
B.
Pursuant to RPTL § 459-a, real property which is altered,
installed or improved to remove architectural barriers in existing
property for persons with disabilities subsequent to the enactment
of the Americans with Disabilities Act of 1990 (Public Law §§ 101-336;
42 United States Code § 12101 et seq.) is exempt from taxation
to the extent of any increase in value attributable to such improvements.
Such improvements shall be exempt for a period not to exceed 10 years.
Such exemption shall not extend to ad valorem special assessments.
[1]
Editor's Note: This local law also repealed former § 126-14,
Interpretation; conflict with state law.
