[Adopted 11-9-2023 by L.L. No. 3-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VIII,
Exemption for Real Property Owned by Persons With Disabilities and
Limited Income, adopted 2-10-1998 by L.L. No. 3-1998, as amended.
A.
Effective as hereinafter provided, there shall be an exemption from
taxation for Town purposes on real property owned by one or more persons
with disabilities, or real property owned by a married couple or by
siblings, at least one of whom has a disability, and whose income,
as hereinafter defined, is limited by reason of such disability, to
the extent of the percentage of assessed valuation provided in the
following schedule, determined by the maximum income eligibility level
also provided in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$50,000 or less
|
50
|
|
More than $50,000 but less than $51,000
|
45
|
|
$51,000 or more but less than $52,000
|
40
|
|
$52,000 or more but less than $53,900
|
35
|
|
$53,900 or more but less than $54,800
|
30
|
|
$54,800 or more but less than $55,700
|
25
|
|
$55,700 or more but less than $56,600
|
20
|
|
$56,600 or more but less than $57,500
|
15
|
|
$57,500 or more but less than $58,400
|
10
|
|
$58,400
|
5
|
B.
Any exemption provided by this article shall be computed after all
other partial exemptions allowed by law, excluding the school tax
relief (STAR) exemption, have been subtracted from total amount assessed;
provided, however, that no parcel may receive an exemption for the
same tax purpose to both this article and NYS Real Property Tax Law
§ 467.
As used in this article, the following terms shall have the
following meanings:
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, or 2) is certified to receive Railroad Retirement Disability
benefits under the Federal Railroad Retirement Act, or 3) has received
certification from the State Commission for the Blind and Visually
Handicapped stating that such person is legally blind, or 4) is certified
to receive a United States Postal Service disability pension.
Includes persons whose relationship as siblings has been
established through either 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, or an award letter from the
United States Postal Service shall be submitted as proof of disability.
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.
A.
Title to that portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides,
and which is represented by his share or shares in such corporation
as determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
B.
That proportion of the assessment of such real property owned by
a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-shareholder resides shall be subject
to exemption from taxation pursuant to this section and any exemption
so granted shall be credited by the Assessor against the assessed
valuation of such real property; the reduction in real property taxes
realized thereby shall be credited by the cooperative apartment corporation
against the amount of such taxes otherwise payable or chargeable to
such tenant-stockholder.
No exemption shall be granted:
A.
If the income of the owner or the combined income of the owners of
the property for the applicable income tax year is less than $3,000
nor more than $58,000, as authorized by NYS Real Property Tax Law
§ 459-c.
B.
Where title is vested in a married person, the combined income of
such person and such person's spouse may not exceed such sum,
except where one spouse or ex-spouse 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.
C.
The term "income" as used herein shall mean the "adjusted gross income"
for federal tax purposes as reported on the applicant's federal
or state income tax return for the applicable income tax year, subject
to any subsequent amendments or revisions, plus any social security
benefits not included in such federal adjusted gross income; provided
that if no such return was filed for the applicable income tax year,
the applicant's income shall be determined based on the amounts
that would have so been reported if such a return had been filed;
and provided further, that when determining income for purposes of
this section, the following conditions shall be applicable:
(1)
The applicant's income shall be offset by all medical and prescription
drug expenses actually paid that were not reimbursed or paid for by
insurance;
(2)
Any tax-exempt interest or dividends that were excluded from the
applicant's federal adjusted income shall be considered income;
and
(3)
Any losses that were applied to reduce the applicant's federal
adjusted gross income shall be subject to the following limitations:
D.
Unless the property is used exclusively for residential purposes;
provided, however, that in the event 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 or PILOT
and the remaining portion only shall be entitled to the exemption
provided by this article.
E.
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 health care facility, as defined
in NYS Public Health Law § 2801, provided that any income
accruing to that person shall be considered income for purposes of
this section 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's office, and shall furnish
the information and be executed in the manner required or prescribed
on such forms, and shall be filed in such Assessor's office on
or before the appropriate taxable status date; provided, however,
proof of a permanent disability need be submitted only once a 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 appropriate taxable status date,
the Assessor's office shall mail to each person who was granted
exemption pursuant to this article on the latest completed assessment
roll an application form and a notice that such application must be
filed on or before taxable status date and be approved in order for
the exemption to be granted. Failure to mail any such application
form or notices or failure of such person to receive any of the same
shall not prevent the levy, collection and enforcement of the payment
of the taxes on property owned by such person.
A.
Any conviction of having made any willful false statement in the
application for such exemption, shall be punishable by a fine of not
more than $100 and shall disqualify the applicant or applicants from
further exemption for a period of five years.
B.
Notwithstanding any inconsistent provisions of the New York State
Real Property Tax Law, the collection of any amount of tax erroneously
exempted due to an incorrect statement in an application for exemption
shall be enforceable in the same manner provided for the collection
of delinquent taxes pursuant to the provisions of Article 11 of the
New York State Real Property Tax Law.
C.
Any fine levied pursuant to this subsection shall be paid to the
appropriate assessing authority.
A.
This article shall become effective upon filing with the Secretary
of State and shall apply to assessment rolls prepared on the basis
of taxable status dates occurring on and after January 1, 2024.
B.
This article was adopted unanimously at a public hearing of the Town
Board of the Town of Guilderland duly conducted on November 9, 2023.
