[Adopted 3-2-1999 by L.L. No. 6-1999 (Ch. 154, Art. VII,
of the 1991 Code); amended in its entirety 11-15-2022 by L.L. No. 15-2022]
This article is authorized by § 459-c, Subdivision
1, Paragraph (a), of the New York State Real Property Tax Law.
The City of Fulton hereby exempts from taxation for a maximum
up to 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 hereafter defined, is limited by reason of such
disability.
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 sum of $29,000.
"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 the wife, their combined income may not exceed
such sum, except that, 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. 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 for 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 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 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 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.
Persons who otherwise qualify for an exemption under this article
but have income greater than $29,000 shall be eligible for a partial
exemption under the following sliding scale:
|
Percentage of Assessed Valuation
| |
|---|---|
|
Annual Income
|
Exempt From Taxation
|
|
$29,000 or less
|
50%
|
|
More than $29,000 but less than $30,000
|
45%
|
|
More than $29,999 but less than $31,000
|
40%
|
|
More than $30,999 but less than $32,000
|
35%
|
|
More than $31,999 but less than $32,900
|
30%
|
|
More than $32,899 but less than $33,800
|
25%
|
|
More than $33,799 but less than $34,700
|
20%
|
|
More than $34,699 but less than $35,600
|
15%
|
|
More than $35,599 but less than $36,500
|
10%
|
|
More than $36,499 but less than $37,400
|
5%
|
|
More than $37,399
|
0%
|
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 certificate
from the State Commission for the Blind and Visually Handicapped stating
that such person is legally blind. An award letter from the Social
Security Administration or the Railroad Retirement Board or a certificate
from the State Commission for the Blind and Visually Handicapped shall
be submitted as proof of disability.
A brother or a sister, whether related through half blood,
whole blood or adoption.
A.
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption for the same municipal tax purpose pursuant to both this article and Article II of this chapter (senior citizen exemption).
B.
Exemption from taxation for school purposes shall not be granted
in the case of real property where a child resides if such child attends
a public school of elementary or secondary education.
C.
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, and shall be filed in the Assessor's office on or before
the appropriate taxable status date; provided, however, that proof
of a permanent disability need be submitted only in the year exemption
pursuant to this section is first sought or the disability is first
determined to be permanent.
D.
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 article, on the latest completed assessment roll, an application
form and a notice that such application must be filed on or before
the 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.
E.
Notwithstanding any other provision 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 hereunder were such person or persons
the owner or owners of such real property.
