[Adopted 3-3-1998 by L.L. No. 2-1998]
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 hereinafter defined, is limited by reason of such disability shall
be exempt from taxation to the extent of 50% of the assessed valuation
thereof as hereinafter provided.
For purposes of this article, a "sibling" shall
mean a brother or a sister, whether related through half blood, whole
blood or adoption.
A.
A person with a disability is 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 oneself,
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.
B.
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.
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 § 467 of the Real
Property Tax Law of the State of New York.
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.
[Amended 9-5-2000 by L.L. No. 3-2000]
Where title is vested in either the husband or the wife, their combined income may not exceed the sum set forth in § 110-21, except 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 moneys earned through employment in the Federal Foster Grandparent Program nor any such income which shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.
[Amended 9-5-2000 by L.L. No. 3-2000]
No exemption shall be granted 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.
[Amended 9-5-2000 by L.L. No. 3-2000]
No exemption shall be granted 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.
[Amended 9-5-2000 by L.L. No. 3-2000]
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 of Real Property Services 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 the exemption, pursuant to this
article, is first sought or the disability is first determined to
be permanent.
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 § 110-11, Exemption granted, were such person or persons the owner or owners of such real property.
[Amended 9-5-2000 by L.L. No. 3-2000]
|
Income Range
|
Percentage Assessed
Valuation Exempt from Taxation
|
|---|---|
|
$0 to $18,500
|
50%
|
|
$18,500 but less than $19,500
|
45%
|
|
$19,500 but less than $20,500
|
40%
|
|
$20,500 but less than $21,500
|
35%
|
|
$21,500 but less than $22,400
|
30%
|
|
$22,400 but less than $23,300
|
25%
|
|
$23,300 but less than $24,200
|
20%
|
|
$24,200 but less than $25,100
|
15%
|
|
$25,100 but less than $26,000
|
10%
|
The meanings of words and expressions as used
in this article shall be identical to their meanings as used in § 459-c
of the Real Property Tax Law of the State of New York.
