[Adopted 1-20-1999 by L.L. No. 1-1999]
[1]
Editor's Note: See § 459-c of the Real Property
Tax Law.
Minimum of $12,500 and 50% reduction for all individuals who
are physically or mentally disabled as defined by federal statute
and regulations, except those statutes and regulations qualifying
the disability as a result of alcohol or illegal drug use which, for
purposes of this article, shall not be considered a disability allowing
the tax exemption.
