[Adopted 5-21-2007 by L.L. No. 4-2007]
The purpose of this article is to provide real estate tax relief
to persons with disabilities and limited incomes pursuant to the provisions
of § 459-c of the Real Property Tax Law of the State of
New York.
A.
Real property exemption.
(1)
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 hereafter
defined, is limited by reason of such disability, shall be exempt
from taxation by the Village of Bath to the extent of 50% of the assessed
valuation thereof as hereinafter provided.
(2)
PERSON WITH A DISABILITY
SIBLING
For purposes of this article:
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 (SSDI)
or supplemental security income (SSI) benefits under the federal Social
Security Act, or 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.
A brother or a sister, whether related through half blood,
whole blood or adoption.
(3)
Any exemption provided by this article 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 same municipal tax purpose pursuant to both this
article and § 467 of the Real Property Tax Law.
(4)
No exemption shall be granted:
(a)
If the income of the owner or the 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 $22,500.
"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 the wife, their combined income may not exceed
such sum, except where the husband or wife or ex-husband or ex-wife
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. 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, inheritances or moneys earned through employment in
the federal foster grandparent program, and any such income shall
be offset by all medical and prescription drug expenses actually paid
which were not reimbursed or paid for by insurance. 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 property is used exclusively for residential purposes;
provided, however, that in the event that 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 article.
(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 article 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.
B.
Cooperative apartments.
(1)
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/her share or share 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.
(2)
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 article, 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.
C.
Application process.
(1)
Application for such exemption must be made annually by the owner,
or all of the owners of the property, on forms prescribed by the State
Board and shall be filed in such 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 article is first sought or the disability is first
determined to be permanent.
(2)
At least 60 days prior to the appropriate taxable status date, the
Assessor shall mail to each person who was granted exemption 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
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.
D.
Trusts. Notwithstanding any other provision of law to the contrary, the provisions of this article 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 Subsection A(1) of this section, were such person or persons the owner or owners of such real properly.
E.
Penalty for false statement. In addition to any other penalty provided
by law, any conviction of having made any willful false statement
in any application for real property exemption under this article
shall be punishable by a fine of not more than $100 and shall disqualify
the applicant or applicants from further exemption for a period of
five years.
F.
Validity. If any section, subsection, paragraph, clause, sentence
or phrase of this article is for any reason held invalid or unconstitutional
by any court of competent jurisdiction, such portion shall be deemed
a separate, distinct and independent provision, and such decision
shall not affect the validity of the remaining portion thereof.
