[Adopted 7-13-2000 by L.L. No. 2-2000]
Real property 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 hereafter
defined, is limited by reason of such disability, shall be exempt
from taxation for Town purposes to the extent as provided in the following
schedule:
|
More Than
|
Annual Income Less Than
|
Change in Amount
|
Percentage of Exemption
|
|---|---|---|---|
|
$0,00
|
$12,025
|
50%
| |
|
$12,025
|
$13,025
|
+$1,000
|
45%
|
|
$13,025
|
$14,025
|
+$2,000
|
40%
|
|
$14,025
|
$15,025
|
+$3,000
|
35%
|
|
$15,025
|
$15,925
|
+$3,900
|
30%
|
|
$15,925
|
$16,825
|
+$4,800
|
25%
|
|
$16,825
|
$17,725
|
+$5,700
|
20%
|
|
$17,725
|
$18,625
|
+$6,600
|
15%
|
|
$18,625
|
$19,525
|
+$7,500
|
10%
|
|
$19,525
|
$20,425
|
+$8,400
|
5%
|
|
$20,425
|
0%
|
As used in this article, the following terms shall have the
meanings indicated:
One 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 is certified
to receive social security disability insurance (SSDI) or supplemental
security income (SSI) benefits under the federal Social Security Act;
or is certified to receive Railroad Retirement Disability benefits
under the federal Railroad Retirement Act; or has received a certificate
from the state commission for the blind and visually handicapped stating
that such person is legally blind. 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 shall
be submitted as proof of disability.
A brother or a sister, whether related through half blood,
whole blood or adoption.
Any exemption provided by this section shall be computed after
all other partial exemptions allowed by law have been subtracted from
the total amount assessed; provided, however, that no parcel may receive
an exemption for the same municipal tax purpose pursuant to both this
article and § 467 of the Real Property Tax Law.
No exemption shall be granted:
A.
If the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sum of $20,425. "Income
tax year" shall mean the twelve-month period for which the owner or
owners filed a federal income tax return or, if no such return is
filed, the calendar year. Such income shall include social security
and retirement benefits, interest, dividends, total gain from the
sale or exchange of a capital asset which may be offset by a loss
from the sale or exchange of a capital asset in the same income tax
year, net rental income, salary or earnings, and net income from self-employment,
but shall not include a return of capital, gifts, inheritances or
monies earned through employment in the federal foster grandparent
program, and any such income shall be offset by all medical and prescription
drug expenses actually paid which were not reimbursed or paid for
by insurance. (In computing net rental income and net income from
self-employment, no depreciation deduction shall be allowed for the
exhaustion, wear and tear of real or personal property held for the
production of income.)
B.
Unless the property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not so used exclusively for residential purposes but is used for
other purposes, such portion shall be subject to taxation and the
remaining portion only shall be entitled to the exemption provided
by this article.
C.
Unless the real property is the legal residence of and is occupied
in whole or in part by the disabled person; except where the disabled
person is absent from the residence while receiving health-related
care as an inpatient of a residential health care facility, as defined
in § 2801 of the Public Health Law, provided that any income
accruing to that person shall be considered income for purposes of
this article only to the extent that it exceeds the amount paid by
such person or spouse or sibling of such person for care in the facility.
The rules relative to cooperative apartments shall be adopted
as part of this article as set forth in § 459-c, Subdivision
6(a), and (b) of the Real Property Tax Law.
Application for such exemption must be made annually by the
owner, or all of the owners of the property, on forms prescribed by
the state board, and shall be filed in such Assessor's office on or
before the appropriate taxable status date; provided, however, proof
of a permanent disability need be submitted only in the year exemption
pursuant to this article is first sought or the disability is first
determined to be permanent.
At least 60 days prior to the appropriate taxable status date,
the assessor shall mail to each person who was granted exemption pursuant
to this article on the latest completed assessment roll an application
form and a notice that such application must be filed on or before
the taxable status date and be approved in order for the exemption
to continue to be granted.
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 § 129-5 of this article, were such person or persons the owner or owners of such real property.
