[Adopted 3-26-1998 by L.L. No. 2-1998]
Pursuant to the provisions of § 459-c of the Real Property Tax Law (RPTL), real property owned by one or more persons with disabilities, as defined by RPTL § 459-c, Subdivision 2, Paragraph (b), or real property owned by a husband, wife or both or by siblings, at least one of whom has such a disability, and whose income, as defined herein, is limited by reason of such disability, shall be exempt from county real property taxation to the extent of 50% of the assessed valuation thereof as hereinafter provided.
All of the terms, conditions and requirements of RPTL § 459-c shall apply to the application for and the granting of such exemption on the assessment rolls of the towns as they apply to the County of Putnam, except that no exemption shall be granted if the combined income of the owner or owners of the property for the income tax year immediately preceding the date of application for exemption exceeds the sum of $26,899.99.
[Amended 11-8-2012 by L.L. No. 10-2012]
Pursuant to RPTL § 459-c, real property owned by persons with disabilities shall be exempt from certain county real property taxes up to a maximum of 50% of the assessed valuation pursuant to the following schedule:
[Amended 11-8-2012 by L.L. No. 10-2012]
In order to qualify for an exemption pursuant to this article, the combined income of the owner or owners of the property for the income tax year immediately preceding the date of the application for exemption from all sources, as set forth in § 459-c, Subdivision 5, Paragraph (a), of the Real Property Tax Law, must be less than $37,400. "Income tax year" shall mean the twelve-month period from which the owner or owners file a federal personal income tax return or, if no such return is filed, in the calendar year. When title is vested in either the husband or wife, the combined income of both 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.
In conjunction with the provisions of RPTL § 459-c, Subdivision 2, Paragraph (b), an award letter, from the Social Security Administration evidencing receipt of social security disability insurance (SSDI) or supplemental security income (SSI) benefits; or the Railroad Retirement Board evidencing receipt of railroad retirement disability benefits; or a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind, shall be submitted as proof of disability.
Application for an exemption pursuant to this article must be made annually by the owner or all the owners of the property, on forms prescribed by the State Board, and shall be filed in the Assessor's office on or before the applicable taxable status date; provided, however, that proof of permanent disability need be submitted only in the year exemption is first sought or the disability is first determined to be permanent.
[Added 11-8-2012 by L.L. No. 11-2012]
Pursuant to RPTL § 459, owner-occupied residential real property including improvements that serve to facilitate the use and accessibility of such property by physically disabled residents shall be exempt from taxation to the extent of any increase in value attributable to such improvements, but shall be liable for special ad valorem levies and special assessments.
Pursuant to RPTL § 459-a, real property which is altered, installed or improved to remove architectural barriers in existing property for persons with disabilities subsequent to the enactment of the Americans with Disabilities Act of 1990 (Public Law §§ 101-336; 42 United States Code § 12101 et seq.) is exempt from taxation to the extent of any increase in value attributable to such improvements. Such improvements shall be exempt for a period not to exceed 10 years. Such exemption shall not extend to ad valorem special assessments.
Editor's Note: This local law also repealed former § 126-14, Interpretation; conflict with state law.