[Adopted 2-11-2019 by L.L. No. 1-2019]
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.
A.
Application for such exemption must be made by the owner or all the
owners of the property on forms prescribed by the State Board to be
furnished by the Village on or before the taxable status date of the
Village. However, proof of a permanent disability need be submitted
only in the year exemption 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
taxable status date and be approved in order for the exemption to
continue to be granted. Failure to mail such application form or the
failure of such person to receive the same shall not prevent the levy,
collection and enforcement of the payment of the taxes on property
owned by such person.
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.
