[Adopted 3-8-1999 by L.L. No. 2-1999]
This article is authorized pursuant to Real
Property Tax Law § 459-c.
The purpose of this article is to provide real
property tax exemptions to disabled persons with limited incomes owning
real property in the Town of Tonawanda, New York, inclusive of the
Village of Kenmore.
Effective as hereinafter provided, there shall
be an exemption from taxation for general Town purposes to the extent
of the percentage of assessed valuation provided in the following
schedule, determined by the maximum income exemption eligibility level
also provided in the following schedule up to a maximum of 50% of
the assessed valuation of real property owned by one or more persons
with disabilities, or real property owned by a husband, wife, or both,
or by siblings, at least one of whom has a disability, and whose income,
as hereinafter defined, is limited by reason of such disability:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
$12,025.00 or less
|
50%
|
|
$12,025.01 to $13,024.99
|
45%
|
|
$13,025.00 to $14,024.99
|
40%
|
|
$14,025.00 to $15,024.99
|
35%
|
|
$15,025.00 to $15,924.99
|
30%
|
|
$15,925.00 to $16,824.99
|
25%
|
|
$16,825.00 to $17,724.99
|
20%
|
|
$17,725.00 to $18,624.99
|
15%
|
|
$18,625.00 to $19,524.99
|
10%
|
|
$19,525.00 to $20,424.99
|
5%
|
As used in this article, the following terms
shall have the meanings indicated:
The twelve-month period for which the owner or owners flied
a federal personal income tax return or, if no such return is flied,
the calendar year.
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:
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
Had received a certification from the State
Commission for the Blind and Visually Handicapped stating that such
person is legally blind.
A brother or a sister, whether related through half blood,
whole blood or adoption.
An award letter from the Social Security Administration
or the Railroad Retirement Board or a certification from the State
Commission for the Blind and Visually Handicapped shall be submitted
as proof of disability.
Any exemption provided by this article shall
be computed after all other exemptions allowed by law have been subtracted
from the total amount assessed, provided that no parcel may receive
an exemption for the same tax purpose pursuant to both this article
and § 467 of the Real Property Tax Law.
Notwithstanding any other provisions of law
to the contrary, the provisions of this article shall apply to real
property held in trust solely for the benefit of a person or persons
who would otherwise be eligible for a real property tax exemption
pursuant to this article.
No exemption shall be granted:
A.
If the income of the owner or the combined income
of the owners of the property for the income tax year immediately
preceding the date of making application for exemption exceeds the
sums stated in this article. Where title is vested in either the husband
or wife, their combined income may not exceed such sum, except where
the husband or 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. Where title is vested in siblings, their
combined income may not exceed such sum. Such income shall include
social security and retirement benefits, interest, dividends, total
gain from the sale or exchange of a capital asset which may be offset
by a loss from the sale or exchange of a capital asset in the same
income tax year, net rental income, salary or earnings and net income
from self-employment; but shall not include a return of capital, gifts,
inheritances or moneys earned through employment in the foster grandparent
program. In computing net rental income and net income from self-employment,
no depreciation deduction shall be allowed for the exhaustion or wear
and tear of real or personal property held for tile production of
income.
B.
Unless the property is used exclusively for residential
purposes; provided, however, that in the event that any portion of
such property is not so used exclusively for residential purposes
but is used for other purposes, such portion shall be subject to taxation,
and the remaining portion only shall be entitled to the exemption
provided by this article.
C.
Unless the real property is the legal residence and
is occupied, in whole or in part, by the disabled person; except where
the disabled person is absent from the residence while receiving health-related
care as an inpatient of a residential healthcare facility, as defined
in § 2801 of the Public Health Law, provided that any income
accruing to that person shall be considered income for purposes of
this article only to the extent that it exceeds the amount paid by
such person or spouse or sibling of such person for care in the facility.
A.
Application for such exemption must be made annually
by the owner or all of the owners of the property, on forms prescribed
by the State Board, to be furnished by the Assessor' office, and shall
furnish the information and be executed in the manner required or
prescribed on such forms and shall be filed in the Assessor's office
on or before the taxable status date (June 1); provided, however,
that proof of a permanent disability need be submitted only in the
year an exemption, pursuant to this article, is first sought or the
disability is first determined to be permanent.
B.
At least 60 days prior to the taxable status date,
the Assessor shall mail to each person who was granted an exemption
pursuant to this article on the latest completed assessment roll an
application form and a notice that such application must be flied
on or before the taxable status date and be approved in order for
the exemption to continue to be granted. Failure to mail such application
form or the failure of such person to receive the same shall not prevent
the levy, collection and enforcement of the payment of the taxes on
property owned by such person.
