[Adopted 1-22-2007 by L.L. No. 1-2007[1]]
[1]
Editor’s Note: This local law also repealed former Art. VII, Income Exemption for Disabled Persons, adopted 9-28-1998 by L.L. No. 3-1998.
A. 
The purpose of this article is to grant a partial exemption from taxation to persons with disabilities who have limited incomes as provided in Real Property Tax Law § 459-c.
B. 
The meanings of words and expressions as used in this article shall be identical to the meanings as used in Real Property Tax Law § 459-c.
A. 
The annual maximum income exemption granted pursuant to this article and Real Property Tax Law § 459-c shall be as provided in the following schedule. No exemption shall be granted for income tax years after year 2010 greater than those allowed for income tax year 2010 unless otherwise determined by the Town Board.
Maximum Income for Income Tax Year
Exemption
2007
2008
2009
2010
50%
$26,000
$27,000
$28,000
$29,000
45%
$27,000
$28,000
$29,000
$30,000
40%
$28,000
$29,000
$30,000
$31,000
35%
$29,000
$30,000
$31,000
$32,000
30%
$29,900
$30,900
$31,900
$32,900
25%
$30,800
$31,800
$32,800
$33,800
20%
$31,700
$32,700
$33,700
$34,700
15%
$32,600
$33,600
$34,600
$35,600
10%
$33,500
$34,500
$35,500
$36,500
5%
$34,400
$35,400
$36,400
$37,400
B. 
As prescribed by New York State Real Property Tax Law § 459-c, all out-of-pocket medical and prescription drug expenses actually paid which were not paid for by another party or reimbursed by insurance shall be excluded from the definition of "income" for the purpose of determining eligibility for the persons with disabilities and limited incomes partial real property tax exemption. Proof of the expenses and reimbursement must be submitted with the application by the applicable deadline.
[Added 11-24-2008 by L.L. No. 23-2008]
This article shall apply to assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 2007.