[Adopted 6-20-2001 by L.L. No. 6-2001]
The State of New York has enacted legislation,
codified as § 459-c of the Real Property Tax Law and entitled
"Persons with disabilities and limited incomes." That statute went
into effect on August 16, 2000. It enables a local government to adopt
a local law, granting a partial exemption from real property taxes
to persons with disabilities who have limited income. The purpose
of this article is to grant the exemption authorized by § 459-c
of the Real Property Tax Law to real property owned by residents of
the Town of Mamaroneck who qualify for it.
As used in this article, the following terms
shall have the meanings indicated:
The Assessor of the Town of Mamaroneck.
A physical or mental impairment, not due to current use of
alcohol or illegal drug use, which substantially limits a 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.
Includes 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 year), net rental income, salary
or earnings and net income from self-employment, but shall be offset
by all medical and prescription drug expenses actually paid by a person
with a disability which were not reimbursed or paid for by insurance.
"Income" shall not include a return of capital, gifts, inheritances
or monies earned through employment in the federal foster grandparent
program. In computing net rental income and net income from self-employment,
no depreciation deduction shall be allowed for the exhaustion, wear
and tear of real or personal property held for the production of income.
Where title to the real property is vested in
either a husband or a wife, "income" shall include their combined
incomes, except where the husband or the wife, or the ex-husband or
ex-wife, is absent from the property due to divorce, legal separation
or abandonment, in which case only the income of the spouse or the
ex-spouse residing at the real property shall be considered.
If a person with a disability is receiving health-care
as an inpatient of a residential health care facility as defined in
§ 2801 of the Public Health Law of the State of New York,
the "income" of such person shall be limited to the amount that such
person's income exceeds the amount paid by such person or the spouse
or a sibling of such person for care in such facility.
The twelve-month period for which the owner or owners of
the real property filed a federal personal income tax return or, if
no such return is filed, the calendar year.
In addition to a person or entity vested with title in fee
simple absolute, includes a tenant-stockholder of a cooperative corporation.
A person whose disability meets the criteria of the definition
of "disability" of this section and who is certified to receive social
security disability insurance (SSDI) or supplemental security income
(SSI) benefits under the federal Social Security Act; or is certified
to receive Railroad Retirement Disability benefits under the federal
Railroad Retirement Act; or has received a certificate from the State
Commission for the Blind and Visually Handicapped stating that such
person is legally blind. An award letter from the Social Security
Administration or the Railroad Retirement Board or a certificate from
the New York State Commission for the Blind and Visually Handicapped
shall be submitted as proof of disability.
The real estate for which an exemption under this article
is sought. "Real property" includes real estate held in trust solely
for the benefit of a person or persons who would be eligible to apply
for an exemption, pursuant to this article, were such person or persons
vested with title to that real property in fee simple absolute.
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended 2-26-2003 by L.L. No. 5-2003; 6-2-2004 by L.L. No.
11-2004; 3-21-2007 by L.L. No. 4-2007]
Except as provided in § 195-36 of this article, where the owner of real property is a person with a disability, or are one or more persons, both of whom have disabilities, or is a husband, wife, or both, and one of them is a person with a disability, or are siblings, at least one of whom has a disability and the income of the person with the disability is limited by reason of such disability, that real property shall be exempt from taxation by the Town of Mamaroneck to the extent set forth in the following table, provided an application for such exemption is made in accordance with the provisions of this article:
A.
For the period expiring June 30, 2007:
|
Annual Income
|
Percentage of Assessed Value 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 Value 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 Value 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 Value 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%
|
E.
For the
period commencing June 1, 2023:
[Added 2-1-2023 by L.L. No. 1-2023]
|
Annual Income
|
Percentage of Assessed Value 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%
|
A.
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. Notwithstanding the previous sentence, no real property may receive an exemption pursuant to both this article and Article II of Chapter 195 of the Code of the Town of Mamaroneck.
B.
No real property shall be eligible for an exemption
pursuant to this article unless the real property is used exclusively
for residential purposes; provided, however, that if any portion of
such property is not used exclusively for residential purposes but
is used for other purposes as well, only such portion that is used
exclusively for residential purposes shall be entitled to the exemption
provided by this article; the real property is the legal residence
of and is occupied in whole or in part by a person with a disability;
except when that person is absent from the real property while receiving
health-related care as an inpatient of a residential health care facility,
as defined in § 2801 of the Public Health Law of the State
of New York.
A.
Although title to the real estate on which a cooperative
apartment is located is vested in a cooperative corporation, for the
purpose of this article only, a person with a disability who is a
tenant-stockholder of a cooperative corporation shall be deemed to
be vested with title in fee simple absolute to a portion of the real
estate owned by the cooperative corporation. The portion deemed to
be vested in a person with a disability shall be the total percentage
calculated by dividing the number of shares of stock owned by the
person with a disability by the number of outstanding shares of stock
in the cooperative corporation.
B.
Provided the tenant-stockholder satisfies all of the
criteria of this article, the portion of the real estate owned by
the cooperative corporation that is deemed vested in a tenant-stockholder
who is a person with a disability shall satisfy the definition of
"real property" in article and thus be eligible for the exemption
created by this article. Any exemption granted pursuant to this article
shall be credited by the Town of Mamaroneck against the assessed valuation
of the real estate owned by the cooperative corporation.
C.
The reduction in real property taxes realized by the
cooperative corporation under this article shall be credited by that
corporation against the amount of real property taxes payable by or
chargeable to the tenant-stockholder who is a person with a disability.
A.
Application for an exemption pursuant to this article
must be made annually by the owner, or owners, of the property, on
forms prescribed by the State Board of Real Property Services, and
shall be filed in the office of the Assessor on or before May 1 of
each calendar year. Notwithstanding the preceding sentence, proof
of a permanent disability need be submitted only in the year an exemption
pursuant to this article is first sought or the disability is first
determined to be permanent.
[Amended 11-19-2012 by L.L. No. 7-2012]
B.
By no later than March 31 of each year, the Assessor
shall mail to each person who was granted an exemption pursuant to
this article on the latest completed assessment roll an application
form and a notice that such an application must be filed on or before
the taxable status date and be approved in order for the exemption
to continue to be granted. Failure to mail such application form or
the failure of such person to receive it shall not prevent the levy,
collection and enforcement of the payment of the taxes on the real
property owned by such person.
