[Adopted 2-28-1984 by L.L. No. 3-1984; amended in its entirety 2-27-2001 by L.L. No.
7-2001]
A.
The City of Yonkers hereby recognizes the need to assist those members
of our society that suffer from ailments and conditions generally
recognized and termed as disabilities. The City of Yonkers further
recognizes that all individuals have at least a moral obligation to
assist in the removal of barriers to handicapped individuals and to
use its efforts to support and enhance the availability of opportunities
to handicapped citizens, including housing availability. The City
of Yonkers further recognizes that the one means to achieve this goal
is to provide incentives to property owners, through tax exemptions,
for the provision of housing for handicapped individuals.
B.
Pursuant to the legislation of the New York State Legislature codified
as § 459 of the Real Property Tax Law, and amended as contained
in Chapter 238 of the Laws of 1999 amending Real Property Tax Law
§ 459-C, this municipality is enabled to enact the following
legislation for the betterment of the life, health and safety of the
handicapped citizens, and hereby does so.
The provisions of this article shall apply to all property located
within the City of Yonkers used solely for residential purposes as
either a one-, two- or three-family residence owned and occupied as
the legal residence of a disabled person as certified by the Yonkers
Tax Assessor.
Any one-, two- or three-family residence used solely for residential
purposes, located in the City of Yonkers, that is the real property
of the resident owner of the real property who is physically disabled,
shall receive an exemption from taxation from the City of Yonkers
on said real property to the extent enumerated herein:
A.
Income limits.
[Amended 6-22-2004 by L.L. No. 2-2004; 6-26-2007 by L.L. No.
10-2007; 4-8-2008 by L.L. No. 5-2008]
(1)
For the period commencing July 1, 2008, and expiring on June 30,
2009, no exemptions shall be granted if the income of the owner or
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 $27,000, except as provided in the following schedule:
|
Annual Income Equal to or Greater than
|
And Less than
|
Percentage of Assessed Value Exempt from Taxation
| |
|---|---|---|---|
|
$0
|
$27,000.00
|
50%
| |
|
$27,000.01
|
$27,999.99
|
45%
| |
|
$28,500.00
|
$28,999.99
|
40%
| |
|
$29,000.00
|
$29,999.99
|
35%
| |
|
$30,000.00
|
$30,899.99
|
30%
| |
|
$30,900.00
|
$10,799.99
|
25%
| |
|
$31,800.00
|
$32,699.99
|
20%
| |
|
$32,700.00
|
$33,599.99
|
15%
| |
|
$33,600.00
|
$34,499.99
|
10%
| |
|
$34,500.00
|
$35,399.99
|
5%
|
(2)
For the period commencing July 1, 2009, and expiring on June 30,
2010, no exemptions shall be granted if the income of the owner or
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 $28,000, except as provided in the following schedule:
|
Annual Income Equal to or Greater than
|
And Less than
|
Percentage of Assessed Value Exempt from Taxation
| |
|---|---|---|---|
|
$0
|
$28,000.00
|
50%
| |
|
$28,000.01
|
$28,999.99
|
45%
| |
|
$29,500.00
|
$29,999.99
|
40%
| |
|
$30,000.00
|
$30,999.99
|
35%
| |
|
$31,000.00
|
$31,899.99
|
30%
| |
|
$31,900.00
|
$32,799.99
|
25%
| |
|
$32,800.00
|
$33,699.99
|
20%
| |
|
$33,700.00
|
$34,599.99
|
15%
| |
|
$34,600.00
|
$35,499.99
|
10%
| |
|
$35,500.00
|
$36,399.99
|
5%
|
(3)
For the period commencing July 1, 2011, no exemptions shall be granted
if the income of the owner or 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 $29,000, except
as provided in the following schedule:
|
Annual Income Equal to or Greater than
|
And Less than
|
Percentage of Assessed Value Exempt from Taxation
| |
|---|---|---|---|
|
$0
|
$29,000.00
|
50%
| |
|
$29,000.01
|
$29,999.99
|
45%
| |
|
$30,500.00
|
$30,999.99
|
40%
| |
|
$31.000.00
|
$31,999.99
|
35%
| |
|
$32,000.00
|
$32,899.99
|
30%
| |
|
$32,900.00
|
$33,799.99
|
25%
| |
|
$33,800.00
|
$34,699.99
|
20%
| |
|
$35,600.00
|
$36,499.99
|
10%
| |
|
$34,700.00
|
$35,599.99
|
15%
| |
|
$36,500.00
|
$37,399.99
|
5%
|
(4)
The term "income tax year" shall mean the twelve-month period for
which the owner or owners filed a federal personal income tax return
or, if no such return is filed, the calendar year. Where title is
vested in either, the husband or wife, their combined income may not
exceed such sum. 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 or inheritances. 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 title of the property shall have been vested in the owner
or all of the owners of the property for at least 24 consecutive months
prior to the date of making application for exemption; provided, however,
that in the event of the death of either a husband or wife in whose
name title of the property shall have been vested solely in the survivor
by virtue of devise by or descent from the deceased husband and wife,
the time of ownership of the property by the deceased husband or wife
shall be deemed also a time of ownership by the survivor, and such
ownership shall be deemed continuous for the purposes of computing
such period of 24 consecutive months, and provided further that where
property of the owner or owners and taken by eminent domain or other
involuntary proceeding, except a tax sale, the period of ownership
of the former property shall be combined with the period of ownership
of the property for which application is made for exemption, and periods
of ownership shall be deemed to be consecutive for purposes of this
section.
C.
Unless the property is used exclusively for residential purposes.
D.
Unless the real property is the legal residence of and is occupied
in whole or part by the owner or by all the owners of the property.
To qualify as physically disabled for the purposes of this article,
an individual shall submit to the Assessor a certified statement from
a physician licensed to practice in the state on a form prescribed
and made available by the state board which states that the individual
has a certifiable disability.
A.
Application for such exemption must be made by the owner or all owners
of the property annually on forms prescribed by the New York State
Board of Equalization and Assessment, to be furnished by the City
Assessor, and such application shall furnish the information and be
executed in the manner required or prescribed in such forms and shall
be filed in the City Assessor's office on or before the taxable status
date for the City of Yonkers. Any person otherwise qualifying under
this article shall not be denied the exemption under this article
if he or she becomes 65 years of age after the appropriate taxable
status date and on or before December 31 of the same year.
B.
At least 60 days prior to the taxable status date, the City Assessor
shall mail to each person who was granted exemption, or whose exemption
was canceled because of excessive income 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 be granted.
Failure to mail any such application form and notice or the failure
of such person to receive the same shall not prevent the levy, collection
and enforcement of the payment of the taxes on property owned by such
person.
The City Assessor may require any applicant to furnish such
other and further information as may be reasonably necessary for him
to establish the qualifications for exemption of said applicant. He
may establish such rules and procedures and take such other steps
as may be necessary to implement the provision of this article.
Any such conviction for having made any willful false statement
in the application for such exemption shall be punishable by a fine
of not more than $500 and shall disqualify the applicant from further
exemption for a period of five years.
