[Adopted 3-9-1998 by L.L. No. 1-1998]
It is the purpose and intent of this article to implement legislation
which amended the Real Property Tax Law by adding a new § 459-C.
The new section allows a real property tax exemption for the persons with
disabilities and limited incomes, provided that they meet certain criteria
as set forth in Real Property Tax Law § 459-c, Subdivision 2, Paragraph
(b).
Real property must meet the following criteria in order to be eligible
for this exemption:
A.
Be owned by a person or persons with disabilities or
owned by a husband, wife or both or by siblings, at least one of whom has
a disability and whose income is limited by reason of such disability. A "disabled
person" is a person with a physical or mental impairment, not due to the current
use of alcohol or illegal drug use, which substantially limits such person's
ability to engage in one or more major life activities 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 or Visually Handicapped stating that such person is legally blind.
B.
The combined income for all the owners of the real property
cannot exceed $17,499.99 in order to receive a fifty-percent exemption and
cannot exceed $24,999.99 to receive a prorated exemption in accordance with
the graduated income scale applicable to § 467 of the Real Property
Tax Law, in accordance with the following schedule:
|
Income
|
Percentage of Exemption
| |
|---|---|---|
|
$17,499.99 or less
|
50%
| |
|
$17,500.00 to $18,499.99
|
45%
| |
|
$18,500.00 to $19,499.99
|
40%
| |
|
$19,500.00 to $20,499.99
|
35%
| |
|
$20,500.00 to $21,399.99
|
30%
| |
|
$21,400.00 to $22,299.99
|
25%
| |
|
$22,300.00 to $23,199.99
|
20%
| |
|
$23,200.00 to $24,099.99
|
15%
| |
|
$24,100.00 to $24,999.99
|
10%
| |
|
$25,000.00 or more
|
0%
|
The Assessor of the Town of Ontario is hereby directed to accept applications
for real property tax exemption for persons with disabilities and limited
incomes and, when satisfied that the application meets all criteria, approve
the application and to appropriately code the assessment roll of the Town
of Ontario to accurately reflect the exemption on the entitled property.
