[Adopted 2-17-1998 by L.L. No. 1-1998]
This article is adopted pursuant to the authority
granted by § 459-c of the Real Property Tax Law. All definitions,
terms and conditions of such statute shall apply to this article.
[Amended 2-21-2023 by L.L. No. 2-2023]
Pursuant to and in accordance with the authority
granted by § 459-c of the Real Property Tax Law, real property
in the Town of Conesus owned by one or more persons with disabilities,
or real property owned by a husband and wife, or both, or by siblings,
at least one of whom has a disability, and whose income (as determined
in accordance with NY Real Property Tax Law) is limited by reason
of such disability, and where any such property is the qualifying
residence pursuant to § 459-c of the Real Property Tax Law,
shall be exempt from taxation by the Town of Conesus to the extent
as set forth herein.
[Amended 2-18-2003 by L.L. No. 2-2003; 2-6-2007 by L.L. No.
2-2007; 11-20-2007 by L.L. No. 4-2007; 11-6-2008 by L.L. No. 2-2008; 10-16-2012 by L.L. No. 3-2012; 2-21-2023 by L.L. No. 2-2023]
Property eligible for the exemption pursuant to this article
shall be exempt from taxation up to a maximum of 50% of the assessed
valuation where applicable annual income or combined annual incomes
does not exceed $28,000 (all as determined in accordance with NY Real
Property Tax Law), and further, for incomes in excess of the $28,000,
such property shall be exempt from taxation to the extent provided
in the following schedule:
|
Annual Income
|
Percentage Assessed Valuation Exempt From Taxation
|
|---|---|
|
$28,000 and less
|
50%
|
|
$28,000.01 to $28,999.99
|
45%
|
|
$29,000 to $29,999.99
|
40%
|
|
$30,000 to $30,999.99
|
35%
|
|
$31,000 to $31,899.99
|
30%
|
|
$31,900 to $32,799.99
|
25%
|
|
$32,800 to $33,699.99
|
20%
|
|
$33,700 to $34,599.99
|
15%
|
|
$34,600 to $35,499.99
|
10%
|
|
$35,500 to $36,399.99
|
5%
|
