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:
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 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 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.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.