[Adopted 12-28-2017 by L.L. No. 4-2017]
This article is adopted pursuant to the authority granted by
Real Property Tax Law § 459-c. All definitions, terms and
conditions of such statute shall apply to this article.
[Amended 1-24-2023 by L.L. No. 4-2023]
Residential real property owned by a person with disabilities
whose income is limited because of such disabilities, and which said
real property is used as the legal and primary residence of such person,
shall be entitled to a partial exemption from taxation of up to 50%
of the assessed valuation.
Any other local law, ordinance or resolution inconsistent herewith
is hereby repealed. This article also expressly repeals and replaces
any prior local law adopted by this Board establishing such exemption.
[Amended 1-24-2023 by L.L. No. 4-2023]
To be eligible for the exemption authorized by Real Property
Tax Law § 459-c and implemented by this article, the maximum
annual income of such person shall not exceed the annual income amount
that is equal to the exemption schedule adopted by the Livingston
County Board of Supervisors, from time to time and, most recently,
in December 2022. The new allowable exemption income qualification
schedule shall be as adopted by the Livingston County Board of Supervisors,
as such schedule may be amended from time to time. The new exemption
schedule shall be effective with the 2023 assessment roll.
This article shall take effect immediately upon its filing in
the Office of the Secretary of State.
