[Adopted 5-18-1998 by L.L. No. 2-1998 (Ch.
39A, Art. V, of the 1963 Code)]
A.
Amount of exemption.
[Amended 6-29-2000 by L.L. No. 4-2000]
(1)
Pursuant and subject to § 459-c of the Real
Property Tax Law, residential real property located in the Town of
Grand Island and owned by one or more persons with disabilities or
residential real property owned by a husband, wife, or both, or by
siblings, at least one of whom has a disability, and whose income,
as hereafter defined, is limited by reason of such disability, shall
be exempt from Town taxes to the extent listed below:
[Amended 4-16-2001 by L.L. No. 3-2001; 3-17-2003 by L.L. No.
2-2003; 4-5-2004 by L.L. No. 1-2004]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation by the Town of Grand Island
| |
|---|---|---|
|
Up to $24,000
|
50%
| |
|
More than $24,000 but less than $25,000
|
45%
| |
|
$25,000 or more but less than $26,000
|
40%
| |
|
$26,000 or more but less than $27,000
|
35%
| |
|
$27,000 or more but less than $27,900
|
30%
| |
|
$27,900 or more but less than $28,800
|
25%
| |
|
$28,800 or more but less than $29,700
|
20%
| |
|
$29,700 or more but less than $30,600
|
15%
| |
|
$30,600 or more but less than $31,500
|
10%
| |
|
$31,500 or more but less than $32,400
|
5%
|
B.
A person with a disability is one who has a physical
or mental impairment, not due to current use of alcohol or an illegal
drug use, which substantially limits such person's ability to engage
in one or more major life activities, such as caring for oneself,
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 has received a certificate from the State
Commission for the Blind and Visually Handicapped stating that such
person is legally blind. An award letter from the Social Security
Administration or the Railroad Retirement Board or a certificate from
the State Commission for the Blind and Visually Handicapped shall
be submitted as proof of disability.
C.
Any exemption provided by this section shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption for the same Town tax purposes pursuant to both this section and § 337-7 of the Town Code.
D.
No exemption shall be granted:
(1)
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 annual income level set forth in Subsection A. "Income tax year" shall mean 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. Where title is vested in either the husband or the wife, their combined income may not exceed such sum, except where the husband or wife, or the 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. 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 on the sale or exchange of a capital asset in the same income tax year, net rental income, salary earnings and net income from self-employment but shall not include a return of capital, gifts, inheritances or moneys earned through employment in the Federal Foster Grandparent Program, and such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance. In computing net rental income and net income from self employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real and personal property held for the production of income.
(2)
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 the section.
(3)
Unless the real property is the legal residence of
and is occupied in whole or 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 § 2800 of the Public Health Law, 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.
E.
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 and shall be filed in such Assessor's office on
or before the appropriate taxable status dates; provided, however,
that proof of a permanent disability need be submitted only in the
year exemption, pursuant to this section, is first sought or the disability
is first determined to be permanent.
F.
Notwithstanding any other provision of law to the contrary, the provisions of this section 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 Subsection A of this section, where such person or persons are the owner or owners of such real property.
