[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.
