[HISTORY: Comes from L.L.
No. 42-1998, adopted 9-29-1998, effective 10-26-1998.]
GENERAL REFERENCES
Taxation: partial exemption of real property for certain persons with limited income — See Ch. 10.
Taxation: partial exemption for members of volunteer fire departments and voluntary ambulance services — See Ch. 10A.
Taxation: exemption for improvements to accommodate disabled — See Ch. 12.
Taxation: exemption of capital improvements — See Ch. 14.
Taxation: exemption for Gold Star Parents — See Ch. 26.
For the purposes of this chapter the following terms shall have
the meanings indicated:
The Nassau County Board of Assessors.
Shall be defined as in NY Real Property Tax Law § 459-c.
[Amended 9-6-2023 by L.L. No. 65-2023, effective 10-5-2023]
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended last 9-20-2022 by L.L. No. 70-2022, effective 10-14-2022]
Real property in the Town 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 hereinafter defined, is limited by reasons of such disability shall
be exempt from taxation by the Town to the extent of the following
percentage of the assessed valuation thereof:
|
Annual Income
|
Percent of Exemption
|
|---|---|
|
Up to and including $50,000
|
50%
|
|
More than $50,000, but less than $51,000
|
45%
|
|
$51,000 or more, but less than $52,000
|
40%
|
|
$52,000 or more, but less than $53,000
|
35%
|
|
$53,000 or more, but less than $53,900
|
30%
|
|
$53,900 or more, but less than $54,800
|
25%
|
|
$54,800 or more, but less than $55,700
|
20%
|
|
$55,700 or more, but less than $56,600
|
15%
|
|
$56,600 or more, but less than $57,500
|
10%
|
|
$57,500 or more, but less than $58,400
|
5%
|
[Amended 10-3-2006 by L.L. No. 86-2006, effective 10-12-2006; 10-2-2007 by L.L. No.
89-2007, effective 10-11-2007; 9-6-2023 by L.L. No. 65-2023, effective 10-5-2023]
No exemption shall be granted.
A.
Unless an annual application is made therefor as hereinafter set
forth, and
(1)
If the income of the owner or combined income of the owners of the
property for the applicable tax year exceeds the sum of $58,400;
(2)
Where the taxable status date is on or before April 14, the applicable
income tax year shall be the second most recent calendar year. Where
the taxable status date is on or after April 15, the applicable income
tax year shall be the most recent calendar year. Provided, however,
that for taxpayers whose income tax returns are filed on the basis
of a fiscal year rather than a calendar year, the applicable income
tax year shall be the most recent fiscal year for which an income
tax return has been filed;
(3)
Where title is vested in a married person, the combined income of
such person and such person's spouse may not exceed such sum,
except where one spouse or ex-spouse is absent from the property due
to divorce, legal separation, or abandonment, then only the income
of the spouse or ex-spouse residing on the property shall be considered
and may not exceed such sum; and
(4)
The term "income" as used herein shall mean the "adjusted gross income"
for federal income tax purposes as reported on the applicant's
federal or state income tax return for the applicable income tax year,
subject to any subsequent amendments or revisions; provided that if
no such return was filed for the applicable income tax year, the applicant's
income shall be determined based on the amounts that would have so
been reported if such a return had been filed; and provided further,
that when determining income for purposes of this section, the following
conditions shall be applicable:
(a)
Any social security benefits that were not included in the applicant's
federal adjusted gross income shall not be considered income;
(b)
Distributions received from an individual retirement account
or individual retirement annuity that were included in the applicant's
federal adjusted gross income shall not be considered income;
(c)
The applicant's income shall be offset by all medical and
prescription drug expenses actually paid that were not reimbursed
or paid for by insurance;
(d)
Any tax-exempt interest or dividends that were excluded from
the applicant's federal adjusted gross income shall be considered
income; and
(e)
Any losses that were applied to reduce the applicant's
federal adjusted gross income shall be subject to the following limitations:
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 section; and
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 chapter 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.
A.
Title to that portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides
and which is represented by his share or shares of stock in such corporation
as determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
B.
That proportion of the assessment of such real property owned by
a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this chapter, and any exemption
so granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property; the reduction in real
property taxes realized thereby shall be credited by the cooperative
apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder.
Notwithstanding any other provision of law to the contrary, the provisions of this chapter 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 § 25-2 of this chapter, were such person or persons the owner or owners of such real property.
[Amended 9-6-2023 by L.L. No. 65-2023, effective 10-5-2023]
Application for such exemption must be made annually by the
owner or all of the owners of the property, on forms prescribed by
the New York State Commissioner of Taxation and Finance, and shall
be filed in the Nassau County 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 chapter
is first sought or the disability is first determined to be permanent.
Applications and supporting documents shall be filed annually
in the office of the Board of Assessors no sooner than September 1
in each year.
At least 60 days prior to January 2, the taxable status date,
the Assessor shall mail to each person who was granted exemption pursuant
to this chapter 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. Failure to mail such application form 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 exemption provided by this chapter 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 town tax pursuant to both this chapter and Chapter 10 hereof adopted pursuant to Real Property Tax Law § 467.
