[Adopted 11-5-2003 by L.L. No. 2-2003]
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 hereafter defined, is limited by reason of such disability, shall
be exempt from taxation for City purposes to the extent of 50% of
the assessed valuation thereof.
As used in this article, the following terms
shall have the meanings indicated:
One who has a physical or mental impairment, not due to current
use of alcohol or illegal drug use, which substantially limits such
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, 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.
A brother or a sister, whether related through half blood,
whole blood or adoption.
An award letter from the Social Security Administration
or the Railroad Retirement Board or a certificate from the State Commission
for the Blind and Visually Handicapped shall be submitted as proof
of disability.
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; provided, however,
that no parcel may receive an exemption for the same municipal tax
purpose pursuant to both this article and § 467 of this
title.[1]
[1]
Editor's Note: See § 467 of state
Real Property Tax Law, pertaining to senior citizens tax exemption.
A.
No exemption shall be granted:
(1)
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 $23,000. 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; except 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. 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, 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);
(2)
Unless the property is used exclusively for residential
purposes; provided, however, that in the event any portion of such
property is not so used exclusively for residential purposes but is
used for other purposes, such portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by this article;
(3)
Unless the real property is the legal residence of
and is occupied in whole or in part by the disabled person; except
where the disabled person is absent from the residence while receiving
health-related care as an inpatient of a residential health-care facility,
as defined in § 2811 of the Public Health Law, provided
that any income accruing to that person shall be considered income
for purposes of this article only to the extent that it exceeds the
amount paid by such person or spouse or sibling of such person for
are in the facility.
B.
The rules relative to cooperative apartments shall
be adapted as part of this article as set forth in § 459-c
subdivisions 6(a) and (b) of the Real Property Tax Law.
A.
Application for such exemption must be made annually
by the owner, or all of 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 appropriate taxable status date; provided, however,
proof of a permanent disability need be submitted only in the year
exemption pursuant to this article is first sought or the disability
is first determined to be permanent.
B.
At least 60 days prior to the appropriate taxable
status date, the Assessor shall mail to each person who was granted
exemption pursuant to this article on the latest completed assessment
roll an application form and a notice that such application must be
filed on or before taxable status date and be approved in order for
the exemption to continue to be granted.
Notwithstanding any other provision of law to the contrary, the provisions of this article shall apply to real property held in trust solely for the benefit of a person or persons who would otherwise be eligible for a real property tax exemption, pursuant to § 166-62 of this article, were such person or persons the owner or owners of such real property.
