[Adopted 4-27-1999 by L.L. No. 2-1999]
The purpose of this article is to grant a partial
exemption from real property taxation of the assessed valuation of
lands owned by persons with disabilities and limited incomes pursuant
to Real Property Tax Law § 459-c.
Qualifications and conditions for the partial
exemption shall be governed by the provisions of Real Property Tax
Law § 459-c and any amendments or successors thereto.
A.
As defined in Real Property Tax Law § 459-c,
a person with a disability is 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:
(1)
Is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the Federal Social Security Act;
(2)
Is certified to receive railroad retirement disability
benefits under the Federal Railroad Retirement Act; or
(3)
Has received a certificate from the State Commission
for the Blind and Visually Handicapped stating that such person is
legally blind.
B.
Any 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.
[Amended 11-18-2008 by L.L. No. 2-2008; 12-13-2019 by L.L. No. 5-2019]
A person or persons otherwise qualified hereunder
shall be exempt from taxation to the extent of 50% of the assessed
valuation of real property owed if the income of the owners of the
property for the income tax year immediately preceding the date of
making the application for exemption is not more than $29,000.
[Amended 11-18-2008 by L.L. No. 2-2008; 12-13-2019 by L.L. No. 5-2019]
Persons qualifying hereunder shall be entitled
to the following exemptions based upon their income levels:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|
$29,000 or less
|
50%
|
|
More than $29,000 but less than $29,999
|
45%
|
|
More than $30,000 but less than $30,999
|
40%
|
|
More than $31,000 but less than $31,999
|
35%
|
|
More than $32,000 but less than $32,899
|
30%
|
|
More than $32,900 but less than $33,799
|
25%
|
|
More than $33,800 but less than $34,699
|
20%
|
|
More than $34,700 but less than $35,599
|
15%
|
|
More than $35,600 but less than $36,499
|
10%
|
|
More than $36,500 but less than $37,399
|
5%
|
|
More than $37,400
|
0%
|
Cooperative apartment corporation shares are
intended to be included under this article.
Application for exemption hereunder shall be
made in forms to be supplied and shall be filed in the Town Assessor's
office on or before the appropriate taxable status date; provided,
however, that proof of a permanent disability need be submitted only
in the year exemption is first subject or the disability is first
determined to be permanent.
