[Adopted 2-28-2008 by L.L. No. 1-2008]
The purpose of this article is to exempt from real property taxes property owned by certain physically disabled persons with limited income as authorized by § 459-c of the Real Property Tax Law.
This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2008.
Pursuant to the authority granted by § 459-c of the New York State Real Property Tax Law, as most recently amended, real property located within the Village of Webster owned by persons with disabilities, or real property owned by a husband and 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 Webster to the extent provided in the schedule under § 143-31.
A. 
No exemption shall be granted if the income of the owner, or the combined income of the owners of the property, for the income year immediately preceding the date of making application for exemption exceeds the sum set forth in the following schedule. Such real property shall be exempt to the extent provided in the schedule.
B. 
The tax exemption provided by § 459-c of the New York State Real Property Tax Law shall apply for Village tax purposes to all real property located within the Village of Webster, subject to the requirements and limitations of such statutes and based upon the income schedule.
Annual Income
Percentage of Assessed Valuation Exempt from Taxation
$26,000 or less
50%
More than $26,000 but less than $27,000
45%
$27,000 or more but less than $28,000
40%
$28,000 or more but less than $29,000
35%
$29,000 or more but less than $29,900
30%
$29,900 or more but less than $30,800
25%
$30,800 or more but less than $31,700
20%
$31,700 or more but less than $32,600
15%
$32,600 or more but less than $33,500
10%
$33,500 or more but less than $34,400
5%
This article shall take effect immediately upon the appropriate filings as required by law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2008.