This article shall be known and cited as "Town
of Wappinger Local Law No. 5 of 1998," entitled "Partial Tax Exemption
for Real Property Owned by Disabled Persons" and shall provide that
real property owned by one or more persons with disabilities shall
be partially exempt from taxation.
The purpose of providing a partial tax exemption
for real property owned by disabled persons is to provide disabled
property owners of the Town of Wappinger who meet the required guidelines
with the maximum exemption allowable by Real Property Tax Law § 459-c
(effective January 2, 1998).
As used in this article, the following terms
shall have the meanings indicated:
DISABILITY
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 is certified to receive social security disability
insurance (SSDI) or supplementary security income (SSI) benefits under
the Federal Social Security Act; or who is certified to receive Railroad
Retirement Disability benefits under the Federal Railroad Retirement
Act; or who has received a certificate from the State Commission for
the Blind and Visually Handicapped stating that such person is legally
blind.
SIBLING
A brother or sister, whether related through half blood,
whole blood or adoption.
This article shall take effect immediately upon
adoption and filing with the Secretary of State as provided by the
Municipal Home Rule Law and shall be applied retroactively from January
2, 1998.