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:
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
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.
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 shall be a violation thereof and a conviction for
any such violation shall be punishable by a fine of not more than
$100.