[Adopted at time of adoption of Code (see Ch. 1, General Provisions, Art. II).]
The purpose of this article is to provide a partial tax exemption pursuant to Real Property Tax Law § 459-c to persons with disabilities who have limited incomes and shall apply to Village real property taxes levied by the Village of Pulaski.
The New York State Legislature has heretofore amended the Real Property Tax Law to authorize municipalities to grant a partial exemption from taxation to persons with disabilities who have limited incomes.
The provisions of Real Property Tax Law § 459-c, as written, relative to partial tax exemption to persons with disabilities who have limited incomes, shall apply to Village real property taxes levied by the Village of Pulaski.
This article shall provide an exemption consistent with the current senior citizen exemption, which allows an exemption as follows:
Senior Citizen Real Property Tax Exemption for Village of
Pulaski Tax Purposes Only (Persons 65 Years of Age or Over)
Annual Income
Percentage of Assessed
Valuation Exempt
from Taxation
Less than $16,025
50%
More than $16,025 but less than $17,025
45%
More than $17,025 but less than $18,025
40%
More than $18,025 but less than $19,025
35%
More than $19,025 but less than $19,925
30%
More than $19,925 but less than $20,825
25%
More than $20,825 but less than $21,725
20%
More than $21,725 but less than $22,625
15%
More than $22,625 but less than $23,525
10%
More than $23,525 but less than $24,425
05%
Said exemption will be given only to those persons who are disabled as defined and qualified in Real Property Tax Law § 459-c.
This article shall be applied to assessment rolls prepared on the basis of a taxable status date of March 1, 2002, and shall expire on the assessed rolls prepared on the basis of the taxable date of March 1, 2005.