The tax exemption authorized by Real Property Tax Law § 459-c
is set forth in the text of this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to Real Property Tax Law § 459-c, the maximum
income eligibility level for 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, shall be $29,000.
[Last amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The sliding scale limits for the § RPTL 459-c tax
exemption program are set forth as follows:
Annual Income
|
% Assessed Value Exempt
|
---|
Less than $29,000
|
50%
|
$29,000 or more but less than $30,000
|
45%
|
$30,000 or more but less than $31,000
|
40%
|
$31,000 or more but less than $32,000
|
35%
|
$32,000 or more but less than $32,900
|
30%
|
$32,900 or more but less than $33,800
|
25%
|
$33,800 or more but less than $34,700
|
20%
|
$34,700 or more but less than $35,600
|
15%
|
$35,600 or more but less than $36,500
|
10%
|
$36,500 or more but less than $37,400
|
5%
|
Over $37,400
|
0
|
An application for an exemption may be filed with the Assessor
after the taxable status date (March 1) but not later than the last
date on which a petition with respect to complaints of assessments
may be filed (Grievance Day), where failure to file a timely application
resulted from:
A. A death of the applicant's spouse, child, parent, brother, or sister;
or
B. An illness of the applicant or the applicant's spouse, child, parent,
brother, or sister which actually prevents the applicant from filing
on a timely basis as certified by a licensed physician.
Pursuant to Real Property Tax Law § 459-c, where a
person meeting the requirements for an exemption purchased property
after the levy of taxes, such person may file an application for an
exemption with the Assessor within 30 days of the transfer of title
to such person.
The Assessor is authorized to accept applications for renewal
of exemptions after the taxable status date from owners of property
that received the exemption on the preceding assessment roll if an
application for renewal of the exemption is filed before the date
for the hearing of complaints on real properly assessments.