This article is enacted pursuant to the provisions of § 459-c
of the Real Property Tax Law of the State of New York to grant a partial
exemption from taxation to certain resident property owners of the
Town of Monroe (the "Town") who have limited incomes.
As used in this article, the following terms shall have the
meanings indicated:
INCOME TAX YEAR
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.
PERSON WITH A DISABILITY
A.
One who has a physical or mental impairment, not due to current
use of alcohol or illegal drugs, 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:
(1)
Is certified to receive social security disability insurance
(SSDI) or supplemental security income (SSI) benefits under the federal
Social Security Act; or
(2)
Is certified to receive railroad retirement disability benefits
under the federal Railroad Retirement Act; or
(3)
Has received a certificate from the State Commission for the
Blind and Visually Handicapped stating that such person is legally
blind; or
(4)
Is certified to receive a United States Postal Service disability
pension; or
(5)
Is certified to receive a United States Department of Veterans
Affairs disability pension pursuant to 38 U.S.C. § 1521.
B.
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.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
The making of any willful false statement in the application
for an exemption under this article shall be a violation thereof and
a conviction for any such violation shall be punishable by a fine
of not more than $100.