This article is authorized pursuant to Real Property Tax Law
§ 459-c.
The purpose of this article is to provide real property tax
exemptions to disabled persons with limited incomes owning real property
in the Town of Chenango, New York.
Effective as hereinafter provided, there shall be an exemption
from taxation for general Town purposes to the extent of the percentage
of assessed valuation 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, 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:
Exemption Percentage
|
From
|
To
|
---|
50%
|
0
|
$20,499
|
45%
|
$20,500
|
$21,499
|
40%
|
$21,500
|
$22,499
|
35%
|
$22,500
|
$23,499
|
30%
|
$23,500
|
$24,399
|
25%
|
$24,400
|
$25,299
|
20%
|
$25,300
|
$26,199
|
15%
|
$26,200
|
$27,099
|
10%
|
$27,100
|
$27,799
|
0%
|
$28,000
|
$28,899
|
As used in this article, the following terms shall have the
meanings indicated:
INCOME TAX YEAR
The period consistent with income tax year for eligibility
as set by § 459-c of the Real Property Tax Law.
[Amended 11-1-2023 by L.L. No. 7-2023]
PERSON WITH DISABILITY
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:
A.
Is certified to receive social security disability insurance
(SSDI) or supplemental security income (SSI) benefits under the Federal
Social Security Act; or
B.
Is certified to receive railroad retirement disability benefits
under the Federal Railroad Retirement Act; or
C.
Had received a certification from the State Commission for the
Blind and Visually Handicapped stating that such person is legally
blind.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
An award letter from the Social Security Administration or the
Railroad Retirement Board or a certification from the State Commission
for the Blind and Visually Handicapped shall be submitted as proof
of disability.
Any exemption provided by this article shall be computed after
all other exemptions allowed by law have been subtracted from the
total amount assessed, provided that no parcel may receive an exemption
for the same tax purpose pursuant to both this article and § 467
of the Real Property Tax Law.
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.
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 stated in this
article. 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 moneys earned through employment in the foster grandparent
program. 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 that 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 § 2801 of the Public Health Law, 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.