[Adopted 1-4-2023 by L.L. No. 1-2023]
This article shall be known and cited as "A Local Law of the
Town of Greenwich Providing a Partial Exemption from Real Property
Taxation for Property Owners with Disabilities and Limited Income,
Pursuant to Section 459-c of the New York Real Property Tax Law (RPTL)."
This article is enacted pursuant to the authority of: a) Municipal
Home Rule Law § 10, Subdivision 1(i), which authorizes a
Town to adopt a local law not inconsistent with the provisions of
the Constitution or not inconsistent with any general law relating
to its property, affairs or government; and b) Real Property Tax Law
§ 459-c, which authorizes a Town to adopt a local law to
grant an exemption from real property taxation to property owners
with disabilities and limited income, as that term is therein defined.
For purposes of this article:
The twelve-month period for which the owner or owners filed
a federal personal income tax, or if no such return is filed, the
calendar year.
One who has a physical or mental impairment, not due to current
use of alcohol or illegal drugs, 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 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 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.
Real property situated within the bounds of the Town of Greenwich,
Washington County, New York, owned by husband and wife or by siblings
(i. e., a brother or sister whether related through half blood, whole
blood or adoption), at least one of whom has a disability, and whose
income, as hereinafter defined, is limited by reason of such disability,
shall be exempt from taxation for real estate taxes to be levied by
the Town by the percentage of exemption hereinafter specified for
the annual ranges listed below to the extent of 50% of the assessed
valuation thereof. Such exemption shall be based upon the assessed
value of the exempt real property and shall be computed after all
other partial exemptions allowed by law (excluding the school tax
relief (STAR) exemption authorized by RPTL § 425) have been
subtracted from the total amount assessed:
|
Annual Income Range
|
Exemption Percentage
|
|---|---|
|
Up to 24,000
|
50%
|
|
24,000.01-24,999.99
|
45%
|
|
25,000-25,999.99
|
40%
|
|
26,000-26,999.99
|
35%
|
|
27,000-27,899.99
|
30%
|
|
27,900-28,799.99
|
25%
|
|
28,800-29,699.99
|
20%
|
|
29,700-30,599.99
|
15%
|
|
30,600-31,499.99
|
10%
|
|
31,500-32,399.99
|
5%
|
B.
Annual income shall include the income of the owner or the combined
income of the owners of the property for the income year immediately
preceding the date of making an application for exemption. 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. 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 salary or earnings, and net income
from self-employment; but shall not include a return of capital, gifts
or inheritances. In computing net rental income from self-employment,
no depreciation shall be allowed for the exhaustion, wear and tear
or personal property held for the production of income.
C.
No exemption shall be granted:
(1)
Unless the title of the property shall have been vested in the owner
or one of the owners of the property for at least 12 consecutive months
prior to the date of making application for exemption; provided, however,
that in the event of the date of either a husband or wife in whose
name title of the property shall have been vested at the time of death
and then becomes vested solely in the survivor by virtue of devise
by or descent from the deceased husband or wife, the time of ownership
of the property by the deceased husband or wife shall be deemed also
a time of ownership by the survivor and such ownership shall be deemed
continuous for the purposes of computing such period of 12 consecutive
months. In the event of a transfer by either a husband or wife to
the other spouse of all or part of the title to the property, the
time of ownership of the property by the transferor spouse shall be
deemed also a time of ownership by the transferee spouse and such
ownership shall be deemed continuous for the purposes of computing
such period of 12 consecutive months. Where property of the owner
or owners has been acquired to replace property formerly owned by
such owner or owners and taken by eminent domain or other involuntary
proceeding, except a tax sale, the period of ownership of the former
property shall be combined with the period of ownership of the property
for which application is made for exemption and such periods of ownership
shall be deemed to be consecutive for purposes of this section. Where
a residence is sold and replaced with another within one year and
both residences are within the state, the period of ownership of both
properties shall be deemed consecutive for purposes of the exemption
from taxation by a municipality within the state of granting such
exception;
(2)
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;
(3)
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 impatient of a residential health care facility, as defined
in § 2801 of the Public Health Law, and provided that any
income accruing to that person shall be considered income 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; and provided,
further, that during such confinement such property is not occupied
by other than the spouse or sibling of such person.
D.
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, pursuant to this article, were
such person or persons the owner or owners of such real property.
E.
No parcel may receive an exemption for the same municipal tax purpose
to both this article and the Town of Greenwich "Local Law Providing
a Partial Exemption from Taxation to Persons 65 Years of Age or Older,
pursuant to the Provisions of Section 467 of the Real Property Tax
Law of the State of New York."[1]
A.
Application for such exemption must be made annually by the owner
or all of the owners of the property on forms to be furnished by the
Town Assessor's Office. Such applications shall furnish the information,
and the forms are to be executed in the manner required or prescribed
in such forms and shall be filed in such assessor's office on
or before taxable status date; provided, however, 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.
B.
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 an application form must be filed on or
before the taxable status date and be approved in order for the exemption
to be granted. Failure to mail any such application form or notices
or the failure of such person to receive any of the same shall not
prevent the levy, collection and enforcement of the payment of the
taxes on property owned by such person.
The making of any willful false statement in the application
for an exemption under this article shall be a violation thereof and
a conviction for any such violation shall be punishable by a fine
of not more than $100.
Should any section, paragraph, sentence, clause or phrase of
this article be declared unconstitutional or unjust for any reason
by a court of competent jurisdiction, the remainder of this article
shall not be affected thereby.
All ordinances and local laws in conflict with the provisions
of this article are hereby suspended and superseded to the extent
necessary to give this article full force and effect. Upon the repeal
of this article, however, any ordinances or local laws so suspended
and superceded by virtue of the provisions of this article shall be
deemed to be in full force and effect in accordance with their terms
unless expressly modified, suspended or repealed by the term of another
ordinance or local law hereafter adopted.
This article shall take effect immediately upon filing with
the Secretary of State.
