This article is enacted pursuant to the provisions
of § 459-c of the Real Property Tax Law of the State of
New York to grant a partial exemption from taxation to certain resident
property owners of the Village of Fair Haven with disabilities who
have limited incomes.
For purposes of this article, the following
terms shall have the meanings indicated:
INCOME TAX YEAR
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.
PERSON WITH A DISABILITY
One who has a physical or mental impairment, not due to current
use of alcohol or illegal drugs, 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 the Railroad Retirement Board or a certificate
from the State Commission for the Blind and Visually Handicapped shall
be submitted as proof of disability.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
The making of any willful false statement in
the application for an exemption under this article shall be a violation
thereof and a conviction for any such violation shall be punishable
by a fine of not more than $100.
Should any section, paragraph, sentence, clause
or phrase of this article be declared unconstitutional or unjust for
any reason by a court of competent jurisdiction, the remainder of
this article shall not be affected thereby.
All ordinances, local laws and parts thereof
inconsistent with this article are hereby repealed.
This article shall take effect immediately.