The New York State Legislature has adopted, and the Governor
has signed into law, an amendment to § 459-c of the New
York State Real Property Tax Law in relation to maximum exemptions
allowable thereunder.
Those persons whose income, as is defined under § 459-c
of the New York State Real Property Tax Law (or as it may, from time
to time, be amended) is limited by reason of disability, shall be
exempt from taxation by the town to the maximum exemption allowable
pursuant to said Real Property Tax Law § 459-c.
This article shall apply to assessment rolls prepared on the
basis of a taxable status date occurring on or after January 1, 1999.
This article shall take effect upon filing in accordance with
the Municipal Home Rule Law.