[Adopted 3-1-1999 by L.L. No. 3-1999 (Ch. 95, Art. VI, of
the 1976 Code)]
[Amended 2-15-2000 by L.L. No. 1-2000; 2-6-2001 by L.L. No. 1-2001; 2-4-2003 by L.L. No. 3-2003; 2-18-2004 by L.L. No. 5-2004]
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 by the Town to the maximum extent of 50% of the assessed
valuation thereof in accordance with the sliding scale set forth below:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$24,000 or less
|
50%
|
|
$24,001 to $25,000
|
45%
|
|
$25,001 to $26,100
|
40%
|
|
$26,101 to $27,000
|
35%
|
|
$27,001 to $27,900
|
30%
|
|
$27,901 to $28,800
|
25%
|
|
$28,801 to $29,700
|
20%
|
|
$29,701 to $30,600
|
15%
|
|
$30,601 to $31,500
|
10%
|
|
$31,501 to $32,400
|
5%
|
A.
PERSON WITH A DISABILITY
(1)
(2)
(3)
SIBLING
For purposes of this article, the following terms shall have the
meanings indicated:
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 New York State Commission
for the Blind and Visually Handicapped stating that such person is
legally blind.
A brother or a sister, whether related through half blood,
whole blood or adoption.
B.
An award letter from the Social Security Administration or the Railroad
Retirement Board or a certificate from the New York State Commission
for 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 VI and a senior citizen tax exemption pursuant to Article I of this chapter.
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 $32,400. "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
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 $32,400.
[Amended 8-19-2003 by L.L. No. 15-2003; 2-18-2004 by L.L. No.
6-2004]
(1)
Such income 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.
(2)
Such income shall not include a return of capital, gifts, inheritances
or monies earned through 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.
B.
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:
(1)
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 section.
(2)
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 New York State 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 or spouse or sibling of such person for
care in the facility.
A.
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.
B.
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 tenant-stockholder resides shall be subject
to exemption from taxation pursuant to local law against the assessed
valuation of such real property; the reduction in real property taxes
realized thereby 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 such exemption must be made annually by the
owner, or all of the owners, of the property on forms prescribed by
the Commissioner of Taxation and Finance and shall be filed in such
Assessor's office on or before March 1; 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.
At least 60 days prior to the appropriate March 1, the Assessor
shall mail to each person who was granted exemption pursuant to this
article on the latest completed assessment roll an application form
and a notice that such application must be filed on or before the
taxable status date and be approved in order for the exemption to
continue to be granted. Failure to mail such application form or the
failure of such person to receive the same shall not prevent the levy,
collection and enforcement of the payment of the taxes on property
owned by such person.
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 § 279-16 of this article, were such person or persons the owner or owners of such real property.
