[Adopted 7-10-2003 by L.L. No. 5-2003; amended in its entirety 7-25-2023 by L.L. No. 6-2023[1]]
[1]
Editor's Note: Prior amendments include L.L. Nos. 4-2004 and 2-2007.
Pursuant to the authority conferred by Real Property Tax Law § 459-c, the purpose of this article is to grant persons with disabilities who meet the requirements set forth in that state statute a partial residential real property tax exemption up to 50% of the assessed value.
A. 
Subject to all of the conditions, definitions and requirements set forth in § 459-c of the Real Property Tax Law, 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 is limited by reason of such disability, shall be exempt from taxation by the Village of Briarcliff Manor to the extent set forth in the schedule below:
(1) 
For the period expiring on June 30, 2007:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $26,000
50%
$26,000.01 to $26,999.99
45%
$27,000 to $27,999.99
40%
$28,000 to $28,999.99
35%
$29,000 to $29,899.99
30%
$29,900 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 $34,399.99
5%
(2) 
For the period commencing on July 1, 2007, and expiring on June 30, 2008:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $27,000
50%
$27,000.01 to $27,999.99
45%
$28,000 to $28,999.99
40%
$29,000 to $29,999.99
35%
$30,000 to $30,899.99
30%
$30,900 to $31,799.99
25%
$31,800 to $32,699.99
20%
$32,700 to $33,599.99
15%
$33,600 to $34,499.99
10%
$34,500 to $35,399.99
5%
(3) 
For the period commencing on July 1, 2008, and expiring on June 30, 2009:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $28,000
50%
$28,000.01 to $28,999.99
45%
$29,000 to $29,999.99
40%
$30,000 to $30,999.99
35%
$31,000 to $31,899.99
30%
$31,900 to $32,799.99
25%
$32,800 to $33,699.99
20%
$33,700 to $34,599.99
15%
$34,600 to $35,499.99
10%
$35,500 to $36,399.99
5%
(4) 
For the period commencing on July 1, 2009, and expiring on June 30, 2024:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $29,000
50%
$29,000.01 to $29,999.99
45%
$30,000 to $30,999.99
40%
$31,000 to $31,999.99
35%
$32,000 to $32,899.99
30%
$32,900 to $33,799.99
25%
$33,800 to $34,699.99
20%
$34,700 to $35,599.99
15%
$35,600 to $36,499.99
10%
$36,500 to $37,399.99
5%
(5) 
For the period commencing on July 1, 2024:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $50,000
50%
$50,000.01 to $50,999.99
45%
$51,000 to $51,999.99
40%
$52,000 to $52,999.99
35%
$53,000 to $53,899.99
30%
$53,900 to $54,799.99
25%
$54,800 to $55,699.99
20%
$55,700 to $56,599.99
15%
$56,600 to $57,499.99
10%
$57,500 to $58,399.99
5%
No exemptions shall be granted hereunder:
A. 
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 sum of the maximum income exemption eligibility level for the granting of partial exemption from real property taxation as provided herein. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income 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 or inheritances or veterans' disability compensation, as defined in Title 38 of the United States Code, 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 selfemployment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.
B. 
Unless the title of the property shall have been vested in the owner or one of the owners of the property for at least 24 consecutive months prior to the date of making application for exemption; provided, however, that, in the event of the death of either a husband or wife in whose name the title of the property shall have been vested at the time of death and then becomes vested solely in the survivor by virtue of devise or by descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor, and such ownership shall be deemed continuous for the purposes of computing such period of 24 consecutive months, and provided further that, in the event of a transfer by either a husband or wife to the other spouse of all or part of the title to the property, the time of ownership of the property by the transfer or spouse shall be deemed also a time of ownership by the transferee spouse, and such ownership shall be deemed continuous for the purposes of computing such period of 24 consecutive months, and provided further that, where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption, and such periods of ownership shall be deemed to be consecutive for purposes of this section. Where a residence is sold and replaced with another within one year and is in the same assessing unit or municipality, the period of ownership of the former property shall be combined with the period of ownership of the replacement residence and deemed consecutive for exemption from taxation by each such assessing unit or municipality; provided, however, that, where the replacement property is in the same assessing unit but in another school district, the period of ownership of both properties shall also be deemed consecutive for purposes of the exemption from taxation by such school district. Notwithstanding any other provision of law, where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for purposes of the exemption from taxation by a municipality within the state granting such exemption.
C. 
Unless the property is used exclusively for residential purposes.
D. 
Unless the real property is the legal and primary residence of, and is occupied in whole or in part by, the owner or by all of the owners of the property.
Application for an exemption pursuant to this article must be filed by the owner, or by all of the owners of the property, annually in the Assessor's office on forms prescribed by the New York State Board of Real Property Services on or before the appropriate taxable status date.
As set forth in Real Property Tax Law § 459-c, Subdivision 6, title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder resides and which is represented by his or her share or shares of stock in such corporation, 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. That proportion of the assessment of such real property owned by a cooperative apartment corporation, determined by the relationship of such real property vested in such tenant-stockholder to such real property owned by such cooperative apartment corporation in which such tenant-stockholder resides, shall be subject to exemption from taxation pursuant to Real Property Tax Law § 459-c, and any exemption so granted shall be credited by the appropriate taxing authority against the assessed value of such real property; the reduction in real property taxes as realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.