[Adopted 9-2-2003 by L.L. No. 13-2003 (Ch. 190, Art. VIII of the 1976 Code)]
[Amended 11-17-2009 by L.L. No. 12-2009]
Real property within the Village of Great Neck 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, or real property owned by one or more persons, some of whom qualify under Real Property Tax Law § 459-c and the others of whom qualify under Real Property Tax Law § 467, and whose income, as hereafter defined, is limited by reason of such disability, shall be exempt from taxation to the extent of 50% of the assessed valuation thereof, subject to the following provisions of this article.
For purposes of this article, the following terms shall have the following meanings:
DISABILITY
A physical or mental impairment, not due to current use of alcohol or illegal drug use, which substantially limits a 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 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 New York State Commission for the Blind and Visually Handicapped stating that such person is legally blind, or is certified to receive a United States Postal Service disability pension. 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, or an award letter from the United States Postal Service shall be submitted as proof of disability.
[Amended 11-17-2009 by L.L. No. 12-2009]
SIBLING
A brother or a sister, whether related through half blood, whole blood or adoption.
A. 
No exemption from taxation imposed by the Village may be granted if 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, exceeds the maximum amount of income set forth in Subsection A of § 500-40 of this article. Any exemption granted hereunder shall be granted only in accordance with the schedule set forth in Subsection B of § 500-40 of this article. "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.
B. 
Where title is vested in either the husband or the wife, their combined income may not exceed such sum, 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.
C. 
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 monies earned through employment in the federal foster grandparent program, and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.
[Amended 5-3-2005 by L.L. No. 6-2005; 11-17-2009 by L.L. No. 12-2009]
A. 
Qualifications for a real property tax exemption under this article shall be governed by the provisions of § 459-c of the Real Property Tax Law and the income eligibility levels hereinafter set forth in Subdivision B hereof.
B. 
Income eligibility shall be as follows:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
$0 to $29,000
50%
More than $29,000 but less than $30,000
45%
$30,000 or more but less than $31,000
40%
$31,000 or more but less than $32,000
35%
$32,000 or more but less than $32,900
30%
$32,900 or more but less than $33,800
25%
$33,800 or more but less than $34,700
20%
$34,700 or more but less than $35,600
15%
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law, excluding the school tax relief (STAR) exemption authorized by § 425 of the Real Property Tax Law, have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption from Village property taxes pursuant to both this article and any article under Chapter 500 of the Village Code that is adopted pursuant to Real Property Tax Law § 467.
In order to qualify for such exemption from taxation imposed by the Village, the subject real property must be 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 only that portion thereof used for residential purposes shall be eligible for the exemption provided by this article.
In order to qualify for such exemption, the subject real property must be the legal residence of and 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 disabled person, or spouse, or sibling of such disabled person for care in such facility.
A. 
For the purposes of this article, title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides and which is represented by his or her share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
B. 
That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant-stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this article, and any exemption so granted shall be credited by the Village against the assessed valuation of such real property; the reduction in real property taxes realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
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.
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 to be furnished by the Assessor of the Village of Great Neck and shall furnish the information and be executed in the manner required or prescribed in such forms, and shall be filed in the office of the Assessor of the Village of Great Neck on or before the first day of January of each year or on such other appropriate taxable status date as may hereafter be provided by law; provided, however, that proof of a permanent disability need be submitted only on the year exemption pursuant to this article is first sought or the disability is first determined to be permanent. Notice of the necessity for filing shall be given by the Village as provided for in Real Property Tax Law § 459-c.