Village of Ossining, NY Article III Property Tax Exemption for Persons with Disabilities

[Adopted 6-5-2001 by L.L. No. 1-2001]

§ 241-16 Purpose.

The purpose of this article is to grant persons with disabilities who meet the requirements set forth in New York State Real Property Tax Law § 459-c the maximum possible real property tax exemption.

§ 241-17 Exempt persons and income.

[Amended 5-20-2003 by L.L. No. 1-2003]

A. Real property owned by one or more persons with disabilities, as defined by New York State Real Property Tax Law § 459-c, or owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose income or combined incomes is limited by reason of such disability, shall be exempt from taxes up to a maximum of 50% of the assessed valuation, pursuant to the following schedules and subject to the following conditions:

[Amended 5-4-2004 by L.L. No. 7-2004; 5-15-2007 by L.L. No. 6-2007; 12-7-2022 by L.L. No. 7-2022]

2007 Tax Assessment Roll, June 1, 2007, Taxable Status Date
Annual Income	Percentage of Assessed Value Exempt from Taxation
$0 to $26,000.00	50%
$26,000.01 to $26,999.99	45%
$27,000 to $27,999.99	40%
$28,000 to $28,999.99	35%
$29,000 to $29,899.99	30%
$29,900 to $30,799.99	25%
$30,800 to $31,699.99	20%
$31,700 to $32,599.99	15%
$32,600 to $33,499.99	10%
$33,500 to $34,399.99	5%

2008 Tax Assessment Roll, June 1, 2008, Taxable Status Date
Annual Income	Percentage of Assessed Value Exempt from Taxation
$0 to $27,000	50%
$27,000.01 to $27,999.99	45%
$28,000 to $28,999.99	40%
$29,000 to $29,999.99	35%
$30,000 to $30,899.99	30%
$30,900 to $31,799.99	25%
$31,800 to $32,699.99	20%
$32,700 to $33,599.99	15%
$33,600 to $34,499.99	10%
$34,500 to $35,399.99	5%

2009 Tax Assessment Roll, June 1, 2009, Taxable Status Date
Annual Income	Percentage of Assessed Value Exempt from Taxation
$0 to $28,000.00	50%
$28,000.01 to $28,999.99	45%
$29,000 to $29,999.99	40%
$30,000 to $30,999.99	35%
$31,000 to $31,899.99	30%
$31,900 to $32,799.99	25%
$32,800 to $33,699.99	20%
$33,700 to $34,599.99	15%
$34,600 to $35,499.99	10%
$35,500 to $36,399.99	5%

2010 Tax Assessment Roll, June 1, 2010, Taxable Status Date, and thereafter
Annual Income	Percentage of Assessed Value Exempt from Taxation
$0 to $29,000.00	50%
$29,000.01 to $29,999.99	45%
$30,000 to $30,999.99	40%
$31,000 to $31,999.99	35%
$32,000 to $32,899.99	30%
$32,900 to $33,799.99	25%
$33,800 to $34,699.99	20%
$34,700 to $35,599.99	15%
$35,600 to $36,499.99	10%
$36,500 to $37,399.99	5%

Taxable Status Date May 1, 2023, and thereafter
Annual Income	Percentage of Assessed Value Exempt from Taxation
$0 to $50,000.00	50%
$50,000.01 to $50,999.99	45%
$51,000 to $51,999.99	40%
$52,000 to $52,999.99	35%
$53,000 to $53,899.99	30%
$53,900 to $54,799.99	25%
$54,800 to $55,699.99	20%
$55,700 to $56,599.99	15%
$56,600 to $57,499.99	10%
$57,500 to $58,399.99	5%

B. The income of the owner or the combined income of the owners of the property from all sources as set forth in New York State Real Property Tax Law § 459-c for the income tax year immediately preceding the date of making application for exemption must not exceed $50,000.00 commencing July 1, 2022. Provided that for the purposes of this chapter, income shall not include medical and prescription drug expenses actually paid which were not reimbursed or paid by insurance as set forth in § 459-c Subdivision 5(a) of the Real Property Tax Law. Notwithstanding the foregoing, in the event the maximum allowable income established under Real Property Tax Law § 459-c for persons with disabilities is reduced or increased by operation of law to an amount less or more than $50,000.00, the maximum allowable incomes under § 241-17A shall automatically reduce or increase to said statutory maximum allowable income. "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 ever filed, the calendar year.

[Amended 5-4-2004 by L.L. No. 7-2004; 5-15-2007 by L.L. No. 6-2007; 12-7-2022 by L.L. No. 7-2022]

C. Only that portion of property used exclusively for residential purposes shall be eligible for exemption pursuant to this article.

D. Except as otherwise provided for in New York State Real Property Tax Law § 459-c, to be eligible for exemption pursuant to this article, property must be the legal residence, and be occupied, in whole or in part, by the disabled person.

E. 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 both an exemption pursuant to this article and a senior citizens' tax exemption pursuant to § 467 of the New York State Real Property Tax Law.

F. Notwithstanding any other provisions of this article 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.

§ 241-18 Application for exemption.

Application for an exemption pursuant to this article must be filed by the owner, or by all of the owners of the property, annually in the Assessor's office on forms prescribed by the New York State Board of Real Property Services on or before the appropriate taxable status date.

§ 241-19 Cooperative apartments.

Pursuant to Subdivision 6 of § 459-c of the New York State Real Property Tax Law, title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder resides and which is represented by his or her share or shares of stock in such corporation 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. 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 real property owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to § 459-c of the New York State Real Property Tax Law, and any exemption so granted shall be credited by the appropriate taxing authority 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.