[Adopted 10-6-2015 by L.L. No. 3-2015]
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
Village of Monroe (the "Village") who have limited incomes.
As used in this chapter, the following terms shall have the
meanings indicated:
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.
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 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 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 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.
A brother or a sister, whether related through half blood,
whole blood or adoption.
A.
Real property situated within the bounds of the Village of Monroe,
Orange County, New York, owned by husband and wife or both or siblings,
i.e., a brother or sister whether related through half blood, whole
blood or adoption, at least one of whom has a disability, or real
property owned by one or more persons, some of whom qualify under
§ 459-C of the Real Property Tax Law of the State of New
York and the others of whom qualify under § 467 of the Real
Property Tax Law, and whose income, as hereinafter defined, is limited
by reason of such disability, shall be exempt from taxation for real
estate taxes to be levied by the Village of Monroe for the year 2013
(taxable status date of March 1, 2013, for tax year 2014) and thereafter
by the percentage of exemption hereinafter specified for the annual
income ranges listed below to the extent of 50% of the assessed valuation
thereof. Such exemption shall be based upon the assessed value of
the exempt real property and shall be computed after all other partial
exemptions allowed by law, excluding the school tax relief (STAR)
exemption authorized by § 425 of the Real Property Tax Law
have been subtracted from the total amount assessed.
[Amended 1-15-2019 by L.L. No. 1-2019]
Annual Income Ranges
|
Exemption Percentage
|
---|---|
No more than $29,000
|
50%
|
$29,001 but less than $29,999
|
45%
|
$30,000 but less than $30,999
|
40%
|
$31,000 but less than $31,999
|
35%
|
$32,000 but less than $32,899
|
30%
|
$32,900 but less than $33,799
|
25%
|
$33,800 but less than $34,699
|
20%
|
$34,700 but less than $35,599
|
15%
|
$35,600 but less than $36,499
|
10%
|
$36,500 but less than $37,399
|
5%
|
B.
No exemption shall be granted if:
(1)
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 $36,399.99. 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 such sum. 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 year, net
rental income, salary or earnings, and net income from self-employment,
but shall not include a return of capital, gifts or inheritances or
monies earned through employment in the federal foster grandparent
program. 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;
(2)
Unless the property is used exclusively for residential purposes
(provided, however, that in the event that 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);
(3)
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, and provided that any
income accruing to that person shall be considered income for the
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.
C.
No parcel may receive an exemption for the same municipal tax purpose
as any local law of the Village of Monroe providing for a partial
exemption from taxation to persons 65 years of age and older.
D.
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, were such person or persons the
owner or owners of such real property.
A.
Application for such exemption must be made annually by the owner
or all of the owners of the property on forms to be furnished by the
Town Assessor's Office. Such applications shall furnish the information,
and the forms are to be executed in the manner required or prescribed
in such forms and shall be filed in such Assessor's office on
or before taxable status date, provided; however, proof of a permanent
disability need be submitted only in the year exception pursuant to
this section is first sought or the disability is first determined
to be permanent.
B.
At least sixty days prior to the appropriate taxable status date,
the assessor shall mail to each person who was granted exemption pursuant
to this section 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 be granted. Failure to mail any such application form or notices
or the failure of such person to receive any of the same shall not
prevent the levy, collection and enforcement of the payment of the
taxes on property owned by such person.
The making of any willful false statement in the application
for an exemption shall be a violation thereof and a conviction for
any such violation shall be punishable by a fine of not more than
$100.