The New York State Legislature has adopted and the Governor
has signed into law Bill No 5492-A entitled "An Act to Amend the Real
Property Tax Law in Relation to Granting a Partial Exemption From
Taxation to Persons With Disabilities Who Have Limited Incomes."
The provisions of Real Property Tax Law § 459-c, as
written, relative to partial tax exemption to persons with disabilities
who have limited incomes shall apply to County real property taxes
levied by the County of Cayuga.
[Amended 2-25-2020 by L.L. No. 1-2020]
This article shall provide an exemption consistent with the
current senior citizen exemption, which allows an exemption as follows.
Effective January 1, 2021, the maximum income eligibility level for
the exemption shall be as follows:
Income Range
|
Percentage of Assessed Value Exempt
|
---|
Up to $29,000
|
50%
|
$29,000.01 up to $29,999.99
|
45%
|
$30,000 up to $30,999.99
|
40%
|
$31,000 up to $31,999.99
|
35%
|
$32,000 up to $32,899.99
|
30%
|
$32,900 up to $33,799.99
|
25%
|
$33,800 up to $34,699.99
|
20%
|
$34,700 up to $35,599.99
|
15%
|
$35,600 up to $36,499.99
|
10%
|
$36,500 up to $37,399.99
|
5%
|
Said exemption will be given only to those persons who are certified
to receive:
A. Social security disability (SSDI); or
B. Social security supplemental income (SSI); or
C. Railroad Retirement Board Award entitled to disability benefits;
or
D. Certificate from State Commission for Blind and Visually Handicapped
stating applicant is legally blind.
This article shall be applied to assessment rolls prepared on
the basis of a taxable status date of March 1, 1999, and thereafter.