[Adopted 1-26-1998 by L.L. No. 2-1998 (Ch. 72, Art. V, of the 1983 Code)]
The purpose of this article is to provide for the exemption from real property taxes of property owned by one or more persons with disabilities as provided for in § 459-c of the Real Property Tax Law of the State of New York, as enacted by Chapter 315 of the Laws of 1997.
[Amended 2-14-2000 by L.L. No. 1-2000; 4-14-2008 by L.L. No. 4-2008; 4-13-2009 by L.L. No. 4-2009]
Pursuant to the provisions of § 459-c of the Real Property Tax Law, real property located in the Town of Kingsbury, County of Washington, State of New York, which is 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 Town to the extent provided in the following schedule:
For the purposes of this article, the following terms shall have the meanings indicated:
- A brother or a sister, whether related through half blood, whole blood or adoption.
A person with a disability is 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;
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 of the Blind and Visually Handicapped shall be submitted as proof of disability.
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 of the State of New York.
No exemption shall be granted:
If the income of the owner or the combined income of the owners of the real property for the income year immediately preceding the date of making application for exemption exceeds the sums as provided for in this article. "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 that 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 incomes 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 monies earned through employment in the federal foster grandparent program. In computing net rental income and net income from self employment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.
Unless the real 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 used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided for in this article.
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 of the State of New York, 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.
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.
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 taxation pursuant to this article and any exemption so granted shall be credited by the appropriate taxing authority against the property taxes realized thereby and shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
Application for this 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 the appropriate assessor's office on or before the appropriate taxable status date; provided, however, that 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.
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 this article, were such person or persons the owner or owners of such real property.
This article shall take effect upon its filing with the Secretary of State of the State of New York.