[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.
[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.
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.