[Adopted 11-1-1988 by L.L. No. 1-1988; amended 5-10-2000 by L.L. No. 1-2000]
Real Property Tax Law § 459-c provides that real property owned by persons with disabilities shall be exempt from Town taxes to the extent of the scheduled percentage exemption adopted by local law so that the Assessor may grant the exemption authorized pursuant to that section of state law.
Persons who are disabled must qualify as such within the provisions of Real Property Tax Law § 459-c, which defines all of the qualifications needed to qualify for the exemption.
Real property owned by persons with disabilities shall be exempt from Town taxes to the extent of the scheduled percentage exemption as set forth below, pursuant to § 459-c of the Real Property Tax Law, and subject to the following:
A. 
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 the application for exemption shall be used to compute the percentage of exemption in accordance with the following schedule:
Annual Income
Percentage of Assessed Valuation
Exempt From Taxation
$0.01 to $15,000.00
50%
$15,000.01 to $15,999.99
45%
$16,000.00 to $16,999.99
40%
$17,000.00 to $17,999.99
35%
$18,000.00 to $18,899.99
30%
$18,900.00 to $19,799.99
25%
$19,800.00 to $20,699.99
20%
$20,700.00 to $21,599.99
15%
$21,600.00 to $22,499.99
10%
$22,500.00 to $23,399.99
5%
Over $23,400.00
No exemption
B. 
"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 was filed, the calendar year.