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 for county purposes to the extent as provided in the
following schedule:
Annual Income
|
|
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More Than
|
Less Than
|
Amount of Exemption
|
---|
$0.00
|
$14,000
|
50%
|
$14,000
|
$15,000
|
45%
|
$15,000
|
$16,000
|
40%
|
$16,000
|
$17,000
|
35%
|
$17,000
|
$17,900
|
30%
|
$17,900
|
$18,800
|
25%
|
$18,800
|
$19,700
|
20%
|
$19,700
|
$20,600
|
15%
|
$20,600
|
$21,500
|
10%
|
As used in this article, the following terms shall have the
meanings indicated:
PERSON WITH A DISABILITY
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, or is certified to receive a United
States Postal Service disability pension, or who is certified to receive
a United States Department of Veterans Affairs disability pension
pursuant to 38 U.S. C. § 1521. An award letter from the
Social Security Administration of the Railroad Retirement Board or
a certificate from the state commission for the blind and visually
handicapped shall be submitted as proof of disability.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
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 this title.
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 $21,500. "Income
tax year" shall mean the twelve-month period for which the owner or
owners filed a federal income tax return, or if no such return is
filed, the calendar year. Such income shall include social security
and retirement benefits, interest, dividends, total gain from the
sale or exchange or a capital asset which may be offset by a loss
from the sale or exchange or a capital asset in the same income tax
year, net rental income, salary or earnings, and net income from self-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, if the governing
board of a municipality, after a public hearing, adopts a local law
or resolution providing therefor. 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 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 section only to the extent that it exceeds the amount paid by
such person of spouse or sibling of such person for care in the facility.
The rules relative to cooperative apartments shall be adopted
as part of this article as set forth in § 459-c, Subdivision
6(a) and (b) of the Real Property Tax Law.
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 §
141-5, were such person or persons the owner or owners of such real property.