Town of Ontario, NY
Wayne County
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Table of Contents
Table of Contents
[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:
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.
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:
Percentage of Exemption
$17,499.99 or less
$17,500.00 to $18,499.99
$18,500.00 to $19,499.99
$19,500.00 to $20,499.99
$20,500.00 to $21,399.99
$21,400.00 to $22,299.99
$22,300.00 to $23,199.99
$23,200.00 to $24,099.99
$24,100.00 to $24,999.99
$25,000.00 or more
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.