Application for such exemption must be made annually by the
owner or all of the owners of the property on forms provided by the
Assessor and must be filed in the Assessor's office on or before the
appropriate taxable status date. 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 must be
submitted as proof of disability. Proof of a permanent disability
need be submitted only in the year exemption pursuant to this section
is first sought or the disability is first determined to be permanent.
The following reduced extent of exemption shall be granted to persons whose annual income exceeds the level provided in §
196-52:
In the event of an actual conflict between the terms and provisions
of this article and § 459-c of the Real Property Tax Law,
the Real Property Tax Law shall govern. This article and the grant
of the exemption provided hereby shall be subject to the terms and
provisions of § 459-c of the Real Property Tax Law.