Pursuant to § 459-c of the Real Property Tax Law (RPTL),
persons with disabilities who are owners of real property used exclusively
for residential purposes shall be exempt from real property taxes
to the extent of 50% of the assessed valuation if said owners fulfill
certain qualifications, including a limited income of the owner or
the combined income of owners of real property which does not exceed
a maximum income limit as set forth in RPTL § 459-c.
The provisions of Real Property Tax Law§ 459-c, Subdivision
1(b), which is known as the "sliding scale option," is hereby adopted
with regard to this exemption for disabled persons with limited incomes.
In accordance with Real Property Tax Law § 459-c,
future increases to the maximum income eligibility levels as set forth
in the statute, and as amended from time to time, may be made by resolution
rather than local law.