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:
INCOME TAX YEAR
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.
PERSON WITH A DISABILITY
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.
A.
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.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
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.