This article is enacted pursuant to the provisions of § 459-c
of the Real Property Tax Law of the State of New York to grant a partial
exemption from taxation to certain resident property owners of the
Town with disabilities who have limited incomes.
For purposes of this article, the following terms shall have
the meanings indicated:
INCOME TAX YEAR
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.
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 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.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
The making of any willful false statement in the application
for an exemption under this article shall be a violation thereof,
and a conviction for any such violation shall be punishable by a fine
of not more than $100.