§ 97-25Eligibility for exemption.
§ 97-26Percentage of exemption.
The purpose of this article is to implement the provisions of Real Property Tax Law § 459-c by granting a partial real property tax exemption to certain persons with disabilities and limited income as defined in such section of law.
As used in this article, the following terms shall have the meanings indicated:
- 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 of the major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning.
- 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.
- A brother or sister, whether related through whole blood, half blood, or adoption.
Real property owned by persons meeting the following conditions shall be exempted from Town taxes subject to the following conditions:
The property must be owned by one or more person with disabilities, or real property owned by a husband, wife, or both, or by siblings, at least one of who has a disability; and
The property must be used exclusively for residential purposes, be occupied and the legal residence in whole or in part by the disabled person; and
A person with a disability must meet one of the following requirements:
Is certified to receive Social Security Disability Insurance (SSDI), Supplemental Security Income (SSI); 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; or
Is certified to receive a United States Postal Service disability pension.
The applicant must provide proof of disability with an award letter from the Social Security Administration, or the Railroad Retirement Board, or the United States Postal Service, or a certificate from the State Commission for the Blind and Visually Handicapped.
The income of the disabled owner or the combined income of the owners must not exceed $24,399 for the income tax year prior to the date that the application is filed. Where title is vested in either the husband or wife, the combined income may not exceed such sum, except where the husband or the wife or ex-husband or ex-wife is absent from the property due to divorce, legal separation or abandonment, then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum.
The owner or all of the owners must file an application annually on forms prescribed by the State Board in the Assessor's office by the taxable status date each year as required by law.
This exemption may not be granted to property currently receiving an exemption pursuant to RPTL § 459-c and § 467 for the same municipal taxing purpose, and no exemption is allowed from special ad valorem levies or special assessments.
A disabled, limited income exemption of 50% will be granted on a maximum income of $16,000 or less and a reduced (or sliding scale) option exemption will be granted to otherwise qualified owners whose incomes exceed the local income ceiling by a limited amount. This is in accordance with § 459-c, Subdivision 1(b), of the Real Property Tax Law.
The extent of the exemption granted shall depend on the annual income as calculated in the above section as follows:
|Annual Income||Percentage of Assessed Valuation Exempt from Taxation|
|$0 to $16,000||50%|
|$16,001 to $16,999||45%|
|$17,000 to $17,999||40%|
|$18,000 to $18,999||35%|
|$19,000 to $19,899||30%|
|$19,900 to $20,799||25%|
|$20,800 to $21,699||20%|
|$21,700 to $22,599||15%|
|$22,600 to $23,499||10%|
|$23,500 to $24,399||5%|
Each county, city, town, village and school district may choose whether or not to allow the base exemption of 50% and the amount of the maximum income exemption eligibility level. The option to exempt must be exercised through adoption of a local law, ordinance or resolution. In addition, each county, city, town, village and school district which has chosen to allow the base exemption may choose to amend the enabling legislation to allow for an increase in the maximum income exemption eligibility level and a corresponding decrease in the percentage of exemption.