Town of Albion, NY Disability Tax Exemption

Definitions. As used in this article, the following terms shall have the meanings indicated:

The second most recent calendar year.

The "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions to Real Property Tax Law § 459-c Subdivision 5(iv); provided that if no such return was filed for the applicable income tax year, the applicant's income shall be determined based on the amounts that would have so been reported if such a return had been filed; and provided further, that when determining income for purposes of this action, the following conditions shall be applicable:

(1)

Any social security benefits not included in such federal adjusted gross income shall be considered income;

(2)

Distributions received from an individual retirement account or individual retirement annuity that were included in the applicant's federal adjusted gross income shall be considered income and shall not be excluded;

(3)

Any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income shall be considered income;

(4)

Any losses that were applied to reduce the applicant's federal adjusted gross income shall be subject to the following limitations:

(a)

The net amount of loss reported on federal Schedule C, D, E or F shall not exceed $3,000 per schedule.

(b)

The net amount of any other separate category of loss shall not exceed $3,000, and

(c)

The aggregate amount of all losses shall not exceed $15,000.

PERSON WITH DISABILITY

A person who has a physical or mental impairment, not due to current use of alcohol or illegal drug use, which substantially limits his/her ability to engage in one or more life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning and working, and who: i) is certified to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI) benefits under the Federal Social Security Act; or ii) is certified to receive Railroad Retirement Disability benefits under the Federal Railroad Retirement Act; or iii) has received a certificate from the State Commission for the Blind stating that such person is legally blind; or iv) is certified to receive a United States Postal Service disability pension; or v) is certified to receive a United States Department of Veterans Affairs Disability Pension pursuant to 38 U.S.C. § 1521. An award letter from the Social Security Administration or the Railroad Retirement Board, or a certificate 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.

SIBLING

A brother or sister, whether related through half blood, whole blood or adoption.

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 section;

Unless the real property is the legal residence of 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.

No exemption shall be granted:

(1)

If the income of the owner or the combined income of the owners of the property for the applicable income tax year exceeds the sum provided in Subsection E of this article as set forth hereinbelow.

(2)

Where title is vested in a married person, the combined income of such person and such person's spouse may not exceed sum, except where one spouse or ex-spouse is absent from the property due to divorce, legal separation or abandonment, in which case only the income the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum.

Pursuant to recent modifications enacted by the Orleans County Legislature, as well as the provisions contained in New York Real Property Tax Law § 459-c, the income eligibility levels for determination qualifications for the partial exemption from real property taxes for persons with disabilities and limited incomes are hereby established in accordance with the following schedule:

Annual Income	Partial Tax Exemption
$19,000 or less	50%
$19,000.01 to $19,999.99	45%
$20,000 to $20,999.99	40%
$21,000 to $21,999.99	35%
$22,000 to $22,899.99	30%
$22,900 to $23,799.99	25%
$23,800 to $24,699.99	20%
$24,700 to $25,499.99	15%
$25,600 to $26,499.99	10%
$26,500 to $27,399.99	5%

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 section 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 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.

Notwithstanding any other provision of law to the contrary, the provision 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 were such person or persons the owner or owners of such real property.