[Adopted 8-6-2007 by L.L. No. 6-2007]
A. 
The Tax Assessor of the Town of Pompey is hereby authorized to accept applications for exemptions and renewals thereto pursuant to Real Property Tax Law § 459-c after the taxable status date.
B. 
In the event that the owner or all of the owners of property which has received an exemption pursuant to said § 459-c on the preceding assessment roll fail to file the application required pursuant to said § 459-c on or before the taxable status date, such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the date for the hearing of complaints.
[Amended 1-4-2023 by L.L. No. 2-2023]
Pursuant to § 459-c of the Real Property Tax Law, real property owned by persons with disabilities whose incomes are limited by reason of such disabilities shall be exempt from taxation to the extent set forth below:
Annual Income
Percentage of Assessed Value Exempt From Taxation
$50,000 or less
50%
$50,001 to $50,999
45%
$51,000 to $51,999
40%
$52,000 to $52,999
35%
$53,000 to $53,899
30%
$53,900 to $54,799
25%
$54,800 to $55,699
20%
$55,700 to $56,599
15%
$56,600 to $57,499
10%
$57,500 to $58,399
5%