[Adopted 2-6-2023 by L.L. No. 2-2023]
The intent of this article is to adopt a real property tax exemption
for persons with disabilities who have a limited income in accordance
with New York State Real Property Tax Law § 459-c.
A.
Real property owned by a person with disabilities whose income is limited by reason of such disabilities, and used as the legal residence of such person, shall be exempt from taxation up to a maximum of 50% of the assessed valuation provided the owner meets the qualifications set forth in § 110-20 below.
B.
The partial exemption to be granted hereunder shall be determined
by the income of the owner for the income tax year immediately preceding
the date of making application. Any such income may not be offset
by medical and prescription drug expenses actually paid by the owner
which were not reimbursed or paid for by insurance.
To be eligible for the exemption authorized by Real Property
Tax Law § 459-c and implemented by this article, the maximum
income of such person shall not exceed $28,000. Any such person having
a higher income shall be eligible for an exemption in accordance with
the following schedule.
|
Annual Income
|
Residential Exemption
|
|---|---|
|
$0 to $28,000
|
50%
|
|
$28,000.01 to $28,999.99
|
45%
|
|
$29,000 to $29,999.99
|
40%
|
|
$30,000 to $30,999.99
|
35%
|
|
$31,000 to $31,899.99
|
30%
|
|
$31,900 to $32,799.99
|
25%
|
|
$32,800 to $33,699.99
|
20%
|
|
$33,700 to $34,599.99
|
15%
|
|
$34,600 to $35,499.99
|
10%
|
|
$35,500 to $36,399.99
|
5%
|
This article supersedes all resolutions and local laws previously
adopted by the Village of Avon Board of Trustees to implement a partial
real property tax exemption for certain eligible persons with disabilities.
This article shall take effect immediately upon its filing in
the office of the Secretary of State.
