[Adopted 4-9-1998 by L.L. No. 1-1998]
A partial exemption from taxation to the extent
of 50% of the assessed valuation of real property which is 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 to the extent
of 50% of the assessed valuation thereof pursuant to § 459-c
of the Real Property Tax Law.
[Amended 12-11-2003 by L.L. No. 2-2003; 2-22-2008 by L.L. No. 1-2008]
The maximum income level for the fifty-percent
exemption for disabled persons with limited incomes is established
as follows:
A.
2008 property tax roll. With regard to the 2008 property
tax roll, beginning on July 1, 2007, the maximum income level for
the exemption is established at $27,000.
B.
2009 property tax roll. With regard to the 2009 property
tax roll, beginning on July 1, 2008, the maximum income level for
the exemption is established at $28,000.
C.
2010 property tax roll. With regard to the 2010 property
tax roll, beginning on July 1, 2009, the maximum income level for
the exemption is established at $29,000.
[Amended 12-11-2003 by L.L. No. 2-2003; 2-22-2008 by L.L. No. 1-2008]
The income level for partial exemption for persons
with disabilities and limited incomes is established as follows:
A.
2008 property tax roll. With regard to the 2008 property
tax roll, beginning on July 1, 2007, the partial exemptions for persons
with income greater than $27,000 but less than $35,400 are established
as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
More than $27,000.00
but less than $27,999.99
|
45%
|
|
More than $28,000.00
but less than $28,999.99
|
40%
|
|
More than $29,000.00
but less than $29,999.99
|
35%
|
|
More than $30,000.00
but less than $30,899.99
|
30%
|
|
More than $30,900.00
but less than $31,799.99
|
25%
|
|
More than $31,800.00
but less than $32,699.99
|
20%
|
|
More than $32,700.00
but less than $33,599.99
|
15%
|
|
More than $33,600.00
but less than $34,499.99
|
10%
|
|
More than $34,500.00
but less than $35,399.99
|
5%
|
B.
2009 property tax roll. With regard to the 2009 property
tax roll, beginning on July 1, 2008, the partial exemptions for persons
with income greater than $28,000 but less than $36,400 are established
as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
More than $28,000.00
but less than $28,999.99
|
45%
|
|
More than $29,000.00
but less than $29,999.99
|
40%
|
|
More than $30,000.00
but less than $30,999.99
|
35%
|
|
More than $31,000.00
but less than $31,899.99
|
30%
|
|
More than $31,900.00
but less than $32,799.99
|
25%
|
|
More than $32,800.00
but less than $33,699.99
|
20%
|
|
More than $33,700.00
but less than $34,599.99
|
15%
|
|
More than $34,600.00
but less than $35,499.99
|
10%
|
|
More than $35,500.00
but less than $36,399.99
|
5%
|
C.
2010 property tax roll. With regard to the 2010 property
tax roll, beginning on July 1, 2009, the partial exemptions for persons
with income greater than $29,000 but less than $37,400 are established
as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
More than $29,000.00
but less than $29,999.99
|
45%
|
|
More than $30,000.00
but less than $30,999.99
|
40%
|
|
More than $31,000.00
but less than $31,999.99
|
35%
|
|
More than $32,000.00
but less than $32,899.99
|
30%
|
|
More than $32,900.00
but less than $33,799.99
|
25%
|
|
More than $33,800.00
but less than $34,699.99
|
20%
|
|
More than $34,700.00
but less than $35,599.99
|
15%
|
|
More than $35,600.00
but less than $36,499.99
|
10%
|
|
More than $36,500.00
but less than $37,399.99
|
5%
|
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. An award letter from the Social
Security Administration or Railroad Retirement Board or a certificate
from the State Commission for the Blind and Visually Handicapped shall
be submitted as proof of disability.
A brother or a sister, whether related through half blood,
whole blood, or adoption.
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 sums set forth under § 204-9 or 204-10 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 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, in which event, only the income of the spouse or ex-spouse residing in 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, and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance. In computing net rental income and net income from self-employment, 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 property is used exclusively for residential
purposes, provided, however, that in the event that 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.
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 that person shall be considered income
for purposes of this section 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 must be made
annually by the owner, or all of the owners of the property, on forms
prescribed by the State Board of Equalization and Assessment, and
shall be filed with the Assessor's Office on or before the appropriate
tax status date; provided, however, that proof of a permanent disability
need be submitted only in the year the exemption is first sought or
the disability is first determined to be permanent.
Notwithstanding any other provision of this
chapter to the contrary, the provisions of this chapter 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 were such person or persons the owner or owners of such
real property.
