Real property located in the Village of Sea Cliff, 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 hereinafter defined, is limited by
reason of such disability, shall be exempt from taxation imposed on
property by the Village to the extent of 50% of the assessed valuations
thereof, subject to the following provisions of this article.
For purposes of this article, the following terms shall have
the following meanings:
DISABLED PERSON
A.
A person 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:
(1)
Is certified to receive social security disability insurance
(SSDI) or supplemental security income (SSI) benefits under the federal
Social Security Act; or
(2)
Is certified to receive railroad retirement disability benefits
under the federal Railroad Retirement Act; or
(3)
Has received a certificate from the State Commission for the
Blind and Visually Handicapped stating that such person is legally
blind; or
(4)
Is certified to receive a United States Postal Service disability
pension.
B.
As proof of any such disability, 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 to the Village.
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.
SIBLING
A brother, or a sister, whether related through half blood,
whole blood or adoption.
Any exemption from Village taxes provided by this article shall be computed after all other partial exemptions allowed by law, excluding the school tax relief (STAR) exemption authorized by Real Property Tax law § 425, have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption from Village real property taxes pursuant to both this article and any article under Chapter
117 of the Village Code that has been or is adopted pursuant to Real Property Tax Law § 467.
Income limitations are as follows:
A. Maximum income amount: $36,400.
B. Exemption schedule.
Annual Income
|
Percentage of Assessed
Valuation Exempt From Taxation
|
---|
$0 to $28,000
|
50%
|
$28,000 or more to $29,000
|
45%
|
$29,000 or more to $30,000
|
40%
|
$30,000 or more to $31,000
|
35%
|
$31,000 or more to $31,900
|
30%
|
$31,900 or more to $32,800
|
25%
|
$32,800 or more to $33,700
|
20%
|
$33,700 or more to $34,600
|
15%
|
$34,600 or more to $35,500
|
10%
|
$35,500 or more to $36,400
|
5%
|
Application for such exemption must be made annually by the
owner, or all of the owners of the real property, on forms prescribed
by the state board of real property services to be furnished by the
Village Assessor and shall furnish the information and be executed
in the manner required or prescribed in such forms, and shall be filed
in the office of the Village Assessor on or before the Village taxable
status date; provided, however, that proof of a permanent disability
need be submitted only on the year exemption pursuant to this article
is first sought or the disability is first determined to be permanent.
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 this article,
were such person or persons the owner or owners of such real property.