[Adopted 6-12-2006 by L.L. No. 4-2006 (Ch. 46A of the 1968 Code)]
This article shall be known as the "Persons
with Disabilities and Limited Income Law of the Village of Fairport."
This article is adopted pursuant to the provisions
of § 459-c of the Real Property Tax Law of the State of
New York, as the same may be amended from time to time.
All applicable provisions of § 459-c
of the Real Property Tax Law of New York State, including all subdivisions,
together with any and all appropriate amendments thereto, are hereby
approved and adopted as and for law and procedures of the Village
of Fairport, except where provisions of this article or any other
local law or ordinance of the Village of Fairport shall prescribe
differently. In such event, compliance with the provisions of such
local law or ordinance shall constitute proper compliance with this
article.
This article shall apply to all real property
assessed within the Village of Fairport.
A.
Pursuant to the authority granted by § 459-c
of the Real Property Tax Law, real property in the Village of Fairport
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 or the combined income of the owners,
as defined by § 459-c of the Real Property Tax Law, is limited
by reason of such disability, shall be exempt from taxation by the
Village of Fairport to the maximum extent allowed by § 459-c
of the Real Property Tax Law.
B.
No exemption shall be granted 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,
exceeds the maximum income level (MIL) of $34,400 effective with the
2007 assessment roll; $35,400 in 2008; $36,400 in 2009; and $37,400
for the 2010 assessment roll, except that if the aforesaid income
is the MIL or less, then such real property shall be exempt to the
extent provided in the following schedule:
[Amended 2-12-2007 by L.L. No. 2-2007[1]]
|
Sliding Scale for Exemption for Persons
with Disabilities and Limited Income (RPTL § 459-c)
2007 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $26,000
|
50%
| |
|
$26,000 to $26,999.99
|
45%
| |
|
$27,000 to $27,999.99
|
40%
| |
|
$28,000 to $28,999.99
|
35%
| |
|
$29,000 to $29,899.99
|
30%
| |
|
$29,900 to $30,799.99
|
25%
| |
|
$30,800 to $31,699.99
|
20%
| |
|
$31,700 to $32,599.99
|
15%
| |
|
$32,600 to $33,499.99
|
10%
| |
|
$33,500 to $34,400
|
5%
| |
|
Sliding Scale for Exemption for Persons
with Disabilities and Limited Income (RPTL § 459-c)
2008 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $27,000
|
50%
| |
|
$27,000 to $27,999.99
|
45%
| |
|
$28,000 to $28,999.99
|
40%
| |
|
$29,000 to $29,999.99
|
35%
| |
|
$30,000 to $30,899.99
|
30%
| |
|
$30,900 to $31,799.99
|
25%
| |
|
$31,800 to $32,699.99
|
20%
| |
|
$32,700 to $33,599.99
|
15%
| |
|
$33,600 to $34,499.99
|
10%
| |
|
$34,500 to $35,400
|
5%
| |
|
Sliding Scale for Exemption for Persons
with Disabilities and Limited Income (RPTL § 459-c)
2009 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than $28,000
|
50%
| |
|
$28,000 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 $36,400
|
5%
| |
|
Sliding Scale for Exemption for Persons
with Disabilities and Limited Income (RPTL § 459-c)
2010 Assessment Roll
| ||
|---|---|---|
|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
| |
|
Less than 29,000
|
50%
| |
|
$29,000 to $29,999.99
|
45%
| |
|
$30,000 to $30,999.99
|
40%
| |
|
$31,000 to $31,999.99
|
35%
| |
|
$32,000 to $32,899.99
|
30%
| |
|
$32,900 to $33,799.99
|
25%
| |
|
$33,800 to $34,699.99
|
20%
| |
|
$34,700 to $35,599.99
|
15%
| |
|
$35,600 to $36,499.99
|
10%
| |
|
$36,500 to $37,400
|
5%
| |
C.
For purposes of this section, income shall be offset
by all medical and prescription drug expenses actually paid which
were not reimbursed or paid for by insurance.
The Village Board may, from time to time, amend,
supplement, change, modify or repeal this article pursuant to the
provisions of the Village Law, the General Municipal Law and the Real
Property Tax Law of New York State applicable thereto.
This article shall take effect immediately upon
the filing with the Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 1, 2006.
