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 hereinafter defined, is limited by reason of such disability shall
be exempt from taxation by the Town of Aurora, as authorized by § 459-c
of the New York Real Property Tax Law, to the extent of 50% of the
assessed valuation thereof as hereinafter provided.
[Amended 2-27-2023 by L.L. No. 1-2023]
To be eligible for the exemption provided by §
101-22 of this article, the maximum income of such person shall be $32,400. Real property owned by one or more persons with disabilities, or real property owned by a husband and 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 by the Town of Aurora to the extent provided in the following table:
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
---|
Up to $24,000
|
50%
|
More than $24,000 but less than $25,000
|
45%
|
$25,000 or more, but less than $26,000
|
40%
|
$26,000 or more, but less than $27,000
|
35%
|
$27,000 or more, but less than $27,900
|
30%
|
$27,900 or more, but less than $28,800
|
25%
|
$28,800 or more, but less than $29,700
|
20%
|
$29,700 or more, but less than $30,600
|
15%
|
$30,600 or more, but less than $31,500
|
10%
|
$31,500 to $32,400
|
5%
|
As used in this article, the following words
shall have the following meanings:
PERSON WITH A DISABILITY
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) 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 New York 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
the New York State Commission for the Blind and Visually Handicapped
shall be submitted as proof of disability.
SIBLING
A brother or a sister, whether related through whole blood,
half blood or adoption.
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 the New
York Real Property Tax Law.
No exemption shall be granted:
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 limits provided in §§
101-22 and
101-23 of this article. "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 or 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 personal property held for the production of income.
B. 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 shall be entitled to the exemption provided
by this article.
C. 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 § 2800 of the Public Health Law, provided
that any income accruing to the 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
care in the facility.
Application for such exemption shall 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 appropriate
Assessor's office on or before the appropriate taxable status date;
provided, however, that 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.
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 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 the same
shall not prevent the levy, collection and enforcement of the payment
of the taxes owed by such person.