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Town of Austerlitz, NY
Columbia County
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[Adopted 2-8-2007 by L.L. No. 1-2007]
This article is adopted pursuant to the authority of Real Property Tax Law § 459-c. All definitions, terms and conditions of such statute shall apply to this article.
Real property owned by a person with disabilities, whose income is limited by such disabilities, and used as the legal residence of such person shall be entitled to a partial exemption from taxation to the extent of 50% of assessed valuation.
To be eligible for the exemption authorized by such § 459-c and implemented by this article, the maximum income of such person shall not exceed $26,000 to qualify for the 50% exemption. For the purposes of this exemption, income shall be measured after deducting medical expenses and prescription drug costs. Medical expenses and prescription drug costs associated with nonreconstructive cosmetic surgery shall not be deductible. Any such person having a higher income shall be eligible for the exemption in accordance with the following schedule:
Annual Income Level
Percentage of Exemption
Up to $26,000.00
$26,000.01 to $26,999.99
$27,000.00 to $27,999.99
$28,000.00 to $28,999.99
$29,000.00 to $29,899.99
$29,900.00 to $30,799.99
$30,800.00 to $31,699.99
$31,700.00 to $32,599.99
$32,600.00 to $33,499.99
$33,500.00 to $34,399.99
The above maximum levels will be effective upon approval. Further, the annual income levels will be adjusted annually, to be effective on July 1, 2007 ($27,000 at 50%, with a sliding scale option limit to 5%), on July 1, 2008 ($28,000 at 50%, with a sliding scale option limit to 5%), and on July 1, 2009 ($29,000 at 50%, with a sliding scale option limit to 5%). To implement the foregoing, the future sliding scales shall be increased by $1,000 at each increment level.