[Adopted 9-10-2012 by L.L. No. 6-2012]
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 County taxation to certain resident property owners
of the County of Dutchess (the "County") with disabilities who have
limited incomes.
As used in this article, 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 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 or an award letter from the United States Postal Service,
or an award letter from United States Department of Veterans Affairs
shall be submitted as proof of disability.
A brother or a sister, whether related through half blood,
whole blood or adoption.
A.
Real property situate within the bounds of Dutchess County, New York,
owned by husband, wife or both, or by siblings, at least one of whom
has a disability, or real property owned by one or more persons, some
of whom qualify under Real Property Tax Law § 459-c and
the others of whom qualify under Real Property Tax Law § 467,
or 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,
which for purposes of this article shall be deemed vested in the tenant-stockholder,
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 County for the year 2014 and thereafter by the
percentage of exemptions 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 and be computed after
all other partial exemptions allowed by law have been subtracted from
the total amount assessed:
[Amended 2-18-2016 by L.L. No. 1-2016]
|
Annual Income Ranges
|
Exemption Percentage
| |
|---|---|---|
|
$24,000 or less
|
50%
| |
|
More than $24,000 but less than $25,000
|
45%
| |
|
$25,000 or more but less than $26,000
|
40%
| |
|
$26,000 or more but less than $27,000
|
35%
| |
|
$27,000 or more but less than $27,900
|
30%
| |
|
$27,900 or more but less than $28,800
|
25%
| |
|
$28,800 or more but less than $29,700
|
20%
| |
|
$29,700 or more but less than $30,600
|
15%
| |
|
$30,600 or more but less than $31,500
|
10%
| |
|
$31,500 or more but less than $32,400
|
5%
|
B.
No exemption shall be granted:
(1)
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. 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 tax 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 article;
(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 article 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 pursuant to both this article and Article I of this chapter, Senior Citizens Exemption, as amended, pursuant to Real Property Tax Law § 467.
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, pursuant to this article, 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 provided by the
New York State Department of Taxation and Finance, Office of Real
Property Tax Services. 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 the applicable Assessor's office
on or before taxable status date; 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.
B.
At least 60 days prior to the appropriate taxable status date, 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 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.
This article shall take effect upon filing in the Secretary
of State's office and shall apply to assessment rolls prepared on
the basis of taxable status dates occurring on or after March 1, 2013.
