[Adopted 8-9-2007 by L.L. No. 3-2007]
The Town Board of the Town of Stanford adopts
this article exercising the option, pursuant to the authority contained
in N.Y. Real Property Tax Law § 459-c, that from and after
the first day of March 2008, the exemption for persons with disabilities
and limited income provided for in § 459-c of the New York
Real Property Tax Law shall be as follows.
[Amended 9-14-2023 by L.L. No. 4-2023]
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, or real property
owned by one or more persons, some of whom qualify under this article
and § 467 of the Real Property Tax Law, and whose income,
as hereafter defined, is limited by reason of such disability, shall
be exempt from taxation by any municipal corporation in which located
to the extent of 50% of the assessed valuation thereof as hereinafter
provided for income up to $41,600. The Town hereby also provides an
exemption so as to increase the maximum income eligibility level of
such municipal corporation as provided in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
Less than or equal to $41,600
|
50%
|
|
More than $41,600 but less than $42,600
|
45%
|
|
More than $42,600 but less than $43,600
|
40%
|
|
More than $43,600 but less than $44,600
|
35%
|
|
More than $44,600 but less than $45,500
|
30%
|
|
More than $45,500 but less than $46,400
|
25%
|
|
More than $46,400 but less than $47,300
|
20%
|
|
More than $47,300 but less than $48,200
|
15%
|
|
More than $48,200 but less than $49,100
|
10%
|
|
More than $49,100 but less than $50,000
|
5%
|
|
Over $50,000
|
0%
|
As used in this article, the following terms
shall have the meanings indicated:
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 (i) is
certified to receive social security disability insurance (SSDI) or
supplemental security income (SSI) benefits under the federal Social
Security Act; or (ii) is certified to receive Railroad Retirement
Disability benefits under the federal railroad Retirement Act; or
(iii) has received a certificate from the State Commission for the
Blind and Visually Handicapped stating that such person is legally
blind; or (iv) is certified to receive a United States Postal Service
disability pension. 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, or an award letter
from the United States Postal Service, shall be submitted as proof
of disability.
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, excluding
the school tax relief (STAR) exemption authorized by § 425
of the Real Property Tax 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.
Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such child attends a public school of elementary or secondary education; unless the governing board of the school district in which the property is located, after public hearing, adopts a resolution providing for such exemption; provided that any such resolution shall condition such exemption upon satisfactory proof that the child was not brought into the residence in whole or in substantial part for the purpose of attending a particular school within the district. The procedure for such hearing and resolution must be conducted separately from the procedure for any hearing and local law, ordinance or resolution conducted pursuant to § 144-8.
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 $3,000, or such other sum not less than $3,000 nor more than
$26,000, or any other amount as may be provided by the local law or
resolution adopted pursuant to this article. "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 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 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, but shall not include a return of capital, gifts,
inheritances or monies earned through employment in the federal foster
grandparent program, and any such income shall be offset by all medical
and prescription drug expenses actually paid which were not reimbursed
or paid for by insurance, if the governing board of a municipality,
after a public hearing, adopts a local law or resolution providing
therefor. In computing net rental income and net income from self-employment,
no depreciation deduction shall be allowed for the exhaustion or wear
and tear of real or personal property held for the production of income.
B.
Unless the 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 in 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.
A.
Title to that portion of real property owned by a
cooperative apartment corporation in which a tenant-stockholder of
such corporation resides, and which is represented by his share or
shares of stock in such corporation as determined by its or their
proportional relationship to the total outstanding stock of the corporation,
including that owned by the corporation, shall be deemed to be vested
in such tenant-stockholder.
B.
That proportion of the assessment of such real property
owned by a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this article, and any exemption
so granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property; the reduction in real
property taxes realized thereby shall be credited by the cooperative
apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder.
A.
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 the 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.
B.
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 taxable status date and be approved in order for
the exemption to continue to be granted. Failure to mail such application
form or the failure of such person to receive the same shall not prevent
the levy, collection and enforcement of the payment of the taxes on
property owned by such person.
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 § 144-7, were such person or persons the owner or owners of such real property.
