[Adopted 2-9-1998 by L.L. No. 3-1998 (Ch. 67, Art. V, of
the 1978 Code)]
[Amended 2-13-2001 by L.L. No. 5-2001]
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
or supplemental security income benefits under the Social Security
Act;
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.
[Amended 2-13-2001 by L.L. No. 5-2001]
Subject to and in accordance with § 459-c of the New York State Real Property Tax Law (RPTL), 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 defined in § 459-c of the Real Property Tax Law, is limited by reason of such disability, shall be exempt from taxation by the Town to the extent provided in § 224-13 of this article. For the purpose of this section, a "sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.
[Amended 2-13-2001 by L.L. No. 5-2001; 1-13-2003 by L.L. No.
2-2003; 1-12-2004 by L.L. No. 2-2004; 12-11-2006 by L.L. No.
7-2006; 2-11-2008 by L.L. No. 5-2008; 10-20-2008 by L.L. No.
9-2008; 12-14-2009 by L.L. No. 5-2009]
The exemption granted pursuant to § 224-12 of this article shall be based upon the combined annual income of all of the owners of the real property and computed as set forth in the following table:
|
Annual Income
|
Assessed Valuation Exempt From Taxation
(percent)
|
|---|---|
|
Up to $29,000
|
50%
|
|
More than $29,000 but less than $30,000
|
45%
|
|
More than $30,000 but less than $31,000
|
40%
|
|
More than $31,000 but less than $32,000
|
35%
|
|
More than $32,000 but less than $32,900
|
30%
|
|
More than $32,900 but less than $33,800
|
25%
|
|
More than $33,800 but less than $34,700
|
20%
|
|
More than $34,700 but less than $35,600
|
15%
|
|
More than $35,600 but less than $36,500
|
10%
|
|
More than $36,500 but less than $37,400
|
5%
|
|
More than $37,400
|
0%
|
All of the provisions of § 459-c of the Real Property
Tax Law applicable to the granting of exemptions herein shall be applicable
to effectuating the exemptions provided by this article.
