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 hereafter defined, is limited by reason of such disability, shall
be exempt from taxation for Village purposes to the extent as provided
in the following schedule:
Annual Income:
More than
|
Less than
|
Exemption
|
---|
$0.00
|
$14,000
|
50%
|
14,000
|
15,000
|
45%
|
15,000
|
16,000
|
40%
|
16,000
|
17,000
|
35%
|
17,000
|
17,900
|
30%
|
17,900
|
18,800
|
25%
|
18,800
|
19,700
|
20%
|
19,700
|
20,600
|
15%
|
20,600
|
21,500
|
10%
|
As used in this article, the following terms
shall have the meanings indicated:
PERSON WITH A DISABILITY
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 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.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
Any exemption provided by this article 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 municipal tax
purpose pursuant to both this article and § 467 of the Real
Property Tax Law.
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
sum of $21,500. "Income tax year" shall mean the twelve-month period
for which the owner or owners filed a federal income tax return, or
if no such return is filed, the calendar year. 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 in the federal foster grandparent program. (In
computing net rental income and net income from self-employment no
depreciation deduction shall be allowed for the exhaustion, wear and
tear or personal property held for the production of income.)
B. Unless 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
and the remaining portion only shall be entitled to the exemption
provided by this article.
C. 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 § 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.
The rules relative to cooperative apartments
shall be adopted as part of this article as set forth in § 459-c,
Subdivision 6(a) and (b) of the Real Property Tax Law.
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 date; provided,
however, proof of a permanent disability need be submitted only in
the year exemption pursuant to this article is first sought or the
disability is first determined to be permanent.
At least 60 days prior to the appropriate taxable
status date, the Assessor 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 the taxable status date and be approved in order
for the exemption to continue to be granted.
Notwithstanding any other provision 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 §
188-27 of this article, were such person or persons the owner or owners of such real property.