Rockland County, NY
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2024-02-06
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The Code
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Part II: General Legislation
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Chapter 355 Taxation
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Article IV Exemption for Disabled Persons
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Abandoned and Lost Property
- Ch 5 Administrative Code
- Ch 9 Adult Homes, Committee to Monitor
- Ch 11 Agricultural and Farm Protection Board
- Ch 15 Awards and Recognition
- Ch 18 Beautification Commission
- Ch 22 Boards and Commissions
- Ch 23 Building Construction
- Ch 24 Cemeteries
- Ch 27 Community Action Agency
- Ch 31 Community Services Board
- Ch 35 Consumer Protection, Office of
- Ch 37 Correctional Facility
- Ch 39 Credit Card Payments
- Ch 39A County Property
- Ch 40 Department of Information Technology Services
- Ch 45 Defense and Indemnification
- Ch 50 Deferred Compensation Plan
- Ch 51 (Reserved)
- Ch 53 Drainage Agency
- Ch 56 Emergency Rescue Services
- Ch 58 (Reserved)
- Ch 61 Environmental Management Council
- Ch 62 Environmental Resources Division
- Ch 66 Ethics, Code of
- Ch 70 Fiscal Policy
- Ch 72 Flag, County
- Ch 73 Fund Balance Reserve Account
- Ch 74 General Services, Department of
- Ch 75 Greenspace Preservation Reserve Fund
- Ch 75A Historic Preservation
- Ch 76 Homeowners' Protection Board
- Ch 80 Hospital, Public
- Ch 82 Hudson River Riverfront Preservation/Reclamation
- Ch 85 Insurance, Department of
- Ch 87 Investment Policy
- Ch 92 Labor Relations, Department of
- Ch 94 Lease of Property
- Ch 97 Legal Aid
- Ch 101 Legislature, County
- Ch 108 Mass Transportation
- Ch 115 Medical Examiner
- Ch 118 Municipal Utility Coalition
- Ch 119 (Reserved)
- Ch 120 Notifications and Alerts
- Ch 121 Officers and Employees
- Ch 123 Open Government
- Ch 128 Park Commission
- Ch 135 People With Disabilities, Office for
- Ch 137 Pollution Control
- Ch 139 Printing and Mail Facilities
- Ch 140 Procurement Policy
- Ch 141 Publication of Legislation
- Ch 142 Purchasing Agent
- Ch 149 Rules of the Legislature
- Ch 155 Safety Council
- Ch 159 Salaries
- Ch 165 Sewer Agency; Sewer District
- Ch 169 Sheriff
- Ch 172 Solid Waste Management Authority
- Ch 175 Tobacco Asset Securitization Corporation
- Ch 177 Traffic Safety Board
- Ch 178 Water Resources Management
- Ch 180 Travel Demand Management Program
- Ch 189 Workers' Compensation Self-Insurance Plan
- Ch 195 Youth Agencies
- Part II: General Legislation
- Ch 211 Advertising
- Ch 212 Animal Control Organizations
- Ch 213 Apprenticeship Training Programs
- Ch 214 Automated Teller Machines
- Ch 215 (Reserved)
- Ch 217 Bicycles
- Ch 219 Box Cutters, Sale and Possession of
- Ch 220 Building Construction
- Ch 223 Campaign Finance Reform
- Ch 224 Carbon Monoxide Detectors
- Ch 225 (Reserved)
- Ch 227 Day Care and Home Care
- Ch 230 Dogs and Other Animals
- Ch 232 Domestic Partner Registry
- Ch 234 Drones
- Ch 235 Drugs and Drug Paraphernalia
- Ch 250 Electricians and Electrical Inspections
- Ch 252 Empire Zones
- Ch 252A Energy Programs
- Ch 253 Environmental Protection
- Ch 254 Ephedra Products
- Ch 261 Fair Housing
- Ch 263 Fees and Charges
- Ch 264 Fertilizer
- Ch 265 Fire Insurance Claims
- Ch 266 Fireworks
- Ch 267 Food Service
- Ch 270 Freshwater Wetlands
- Ch 274 Fuels, Sale of
- Ch 277 Funerals
- Ch 278 Furniture, Sale of
- Ch 279 Gender-Motivated Violence, Protection Against
- Ch 280 Ground Meat, Sale of
- Ch 282 Hazardous Materials Notification
- Ch 283 Health Clubs
- Ch 284 Highway Construction
- Ch 286 Home Improvement Contractors
- Ch 287 (Reserved)
- Ch 289 Housing
- Ch 290 Human Rights
- Ch 291 Irrigation Systems
- Ch 293 Laser Pointing Devices
- Ch 295 Littering
- Ch 300 Mercury, Products Containing
- Ch 301 Methamphetamine Production
- Ch 302 Mobile Homes
- Ch 303 Moshing
- Ch 304 Multiple Dwellings
- Ch 309 Nuisances, Public
- Ch 312 Obscene Material
- Ch 315 Parks
- Ch 317 Pesticide Notification
- Ch 317A Pharmacies
- Ch 318 Phones, Cellular
- Ch 319 Plumbers; Heating and Cooling Contractors
- Ch 323 Political Contributions
- Ch 327 Prior Notice of Defects
- Ch 328 Prohormones & Precursors to Hormones, Products Containing
- Ch 329 Records, Access to
- Ch 330 Recycling
- Ch 331 Retail Sales
- Ch 338 Scooters, In-Line Skates, Roller Skates and Skateboards
- Ch 340 Secondhand Precious Metals or Gems
- Ch 345 Sewers
- Ch 347 Sex Offenders
- Ch 349 Smoking
- Ch 350 Solid Waste
- Ch 351 Spring Traps
- Ch 353 Stream Conservation
- Ch 354 Tanning Facilities
- Ch 355 Taxation
- Ch 355 Art IV Exemption for Disabled Persons
- § 355-15 Purpose.
- § 355-16 Exemption granted.
- § 355-17 Definitions.
- § 355-18 Applicability to improvements.
- § 355-19 Ownership requirements.
- § 355-20 Yearly reapplication.
- § 355-21 Extinguishment of exemption upon transfer of title.
- § 355-22 Applicability to assessment rolls.
- Ch 357 Tax-Delinquent Property
- Ch 362 Theater Promoters
- Ch 363 Third-Party Food Delivery Services
- Ch 369 Transient Merchants
- Ch 371 Trapping
- Ch 375 Vehicles and Traffic
- Ch 377 Vehicles, Idling of
- Ch 378 Veterans
- Ch 388 Waterfowl, Feeding of
- Ch 388A Weapons, Imitation and Replica
- Ch 389 Wells
- Ch 390 Wireless 911 Calls, Routing of
- Ch 394 Wreckers and Towers
- Appendix
- Ch A601 Acts of the Legislature Applicable to Rockland County
- Disposition List
- Ch DL Disposition List
[Adopted 4-24-1984 by L.L. No. 4-1984]
The purpose of this article is to exempt from
real property taxes property owned by certain physically disabled
persons as authorized by § 459 of the New York State Real
Property Tax Law.
Pursuant to the provisions of § 459
of the New York State Real Property Tax Law, an improvement to any
real property used solely for residential purposes as one-, two- or
three-family residence shall be exempt from taxation to the extent
of any increase in value attributable to such improvement if such
improvement is used for the purpose of facilitating and accommodating
the use and accessibility of such real property by a resident owner
of the real property who is physically disabled and who resides on
the premises at least 10 months per year or a member of the resident
owner's household who is physically disabled, if such member resides
on the premises.
As used in this article, the following terms
shall have the meanings indicated:
A blood relative of the family.
Such exemption shall apply to improvements constructed
prior to the effective date of this article.
Resident owners of said property, as defined in § 355-16 of this article, shall be defined as a person or persons possessing legal ownership of the property at least one year prior to submitting an application for exemption.
An exemption granted under this article is valid
for one year and must be reapplied for on a year-to-year basis.
An exemption granted under this article is automatically
extinguished on transfer of title on the premises in question.
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
May 1, 1984.
