[Adopted 12-8-1997 by L.L. No. 8-1997; amended in its entirety 9-22-2006 by L.L. No. 9-2006]
Beginning July 1, 2009, persons with disabilities and limited
incomes, effective as hereinafter provided, there shall be an exemption
from taxation for general County purposes to the extent of the percentage
of assessed evaluation provided in the following schedule, determined
by the maximum income exemption eligibility level also provided in
the following schedule up to a maximum of 50% of the assessed valuation
of real property owned by one or more persons with disabilities, or
real property owned by a husband or wife, or both, or by siblings,
at least one of whom has a disability, and whose income, as hereinafter
defined, is limited by reason of such disability:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$29,000 or less
|
50%
|
|
More than $29,000 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%
|
As used in this article, the following terms shall have the
meanings indicated:
One who has a physical or mental impairment, not due to current
use of alcohol or illegal drug use, 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:
Is certified to receive social security disability insurance
(SSDI) or supplemental security income (SSI) benefits under the Federal
Social Security Act; or
Is certified to receive railroad retirement disability benefits
under the Federal Railroad Retirement Act; or
Has received a certification from the State Commission for the
Blind stating that such person is legally blind; or
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Is certified to receive a United States Postal Service disability
pension; or
Is certified to receive a United States Department of Veterans
Affairs disability pension pursuant to 38 U.S.C. § 1521.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
An award letter from the Social Security Administration or the
Railroad Retirement Board, or a certification from the State Commission
for the Blind, or an award letter from the United States Postal Service
or an award letter from the United States Department of Veterans Affairs
shall be submitted as proof of disability.
Any exemption provided by this article shall be computed after
all other partial exemptions allowed by law, excluding the School
Tax Relief (STAR) exemption, have been subtracted from the total amount
assessed; provided, however, that no parcel may receive an exemption
for the same tax purpose pursuant to both this article and Real Property
Tax Law § 467.
Notwithstanding any other provisions of law to the contrary,
the provisions of this article shall apply to real property held in
trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption pursuant to this article.
A.
Title to that portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides,
and which is represented by his/her share or shares of stock in such
corporation as determined by its or their proportional relationship
to the total outstanding stock of the corporation, including that
owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
B.
That proportion of the assessment of such real property owned by
a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this section and any exemption
so granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property; the reduction in real
property taxes realized thereby shall be credited by the cooperative
apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder.
No exemption shall be granted:
A.
If the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sums authorized by
the provisions of Real Property Tax Law § 459-c. "Income
tax year" shall mean 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. Where title is vested in either the husband
or wife, their combined income may not exceed such sum; except where
the husband or wife, or ex-husband or ex-wife, is absent from the
property due to divorce, legal separation or abandonment, then only
the income of the spouse or ex-spouse residing on the property shall
be considered and may not exceed such sum. Where title is vested in
siblings, their combined income may not exceed such sum. Such income
shall include social security and retirement benefits, interest, dividends,
total gain from the sale or exchange of a capital asset, which may
be offset by a loss from the sale or exchange of a capital asset in
the same income tax year, net rental income, salary or earnings and
net income from self-employment; but shall not include a return of
capital, gifts, inheritances or monies earned through employment in
the federal foster grandparent program, and any such income shall
be offset by all medical and prescription drug expenses actually paid
which were not reimbursed or paid by insurance. In computing net rental
income and net income from self-employment, no depreciation deduction
shall be allowed for the exhaustion or wear and tear of real or personal
property held for the production of income.
B.
Unless the property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not so used exclusively for residential purposes but is used for
other purposes, such portion shall be subject to taxation and the
remaining portion only shall be entitled to the exemption provided
by this article.
C.
Unless the real property is the legal residence and is occupied,
in whole or in part, by the disabled person; except where the disabled
person is absent from the residence while receiving health-related
care as an inpatient of a residential health care facility, as defined
in Public Health Law § 2801, provided that any income accruing
to that person shall be considered income for purposes of this article
only to the extent that it exceeds the amount paid by such person
or spouse or sibling of such person for care in the facility.
A.
Application for such exemption must be made annually by the owner,
or all of the owners, of the property, on forms prescribed by the
State Board to be furnished by the appropriate local assessing unit,
and shall furnish the information and be executed in the manner required
or prescribed on such forms, and shall be filed in such Assessor's
Office on or before the appropriate taxable status date; provided,
however, proof of a permanent disability need be submitted only in
the year an exemption pursuant to this article 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
appropriate local assessing unit shall mail to each person who was
granted an 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.
This article shall take effect immediately and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on and after January 1, 2007.
