[Adopted 2-25-1999 by L.L. No. 1-1999]
The purpose of this article is to adopt for the Town of Onondaga
the provision contained in § 459-c of the Real Property
Tax Law of the State of New York (hereinafter referred to as "RPTL
§ 459-c") authorizing municipalities to provide for a partial
real property tax exemption for real property owned by persons with
disabilities whose incomes are limited by reason of such disabilities.
The meaning of words and expressions as used in this article
shall be identical to their meanings as used in RPTL § 459-c.
[Amended 2-5-2001 by L.L. No. 1-2001; 6-4-2007 by L.L. No.
5-2007; 2-25-2008 by L.L. No. 3-2008; 9-18-2023 by L.L. No. 6-2023]
Subject to the provisions of RPTL § 459-c, 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 exempt from Town taxes according to the following schedule:
|
Exemption
|
Income Limits
|
|---|---|
|
50%
|
$50,000
|
|
45%
|
$50,999.99
|
|
40%
|
$51,999.99
|
|
35%
|
$52,999.99
|
|
30%
|
$53,899.99
|
|
25%
|
$54,799.99
|
|
20%
|
$55,699.99
|
|
15%
|
$56,599.99
|
|
10%
|
$57,499.99
|
|
5%
|
$58,399.99
|
