[Adopted 2-17-1998 by L.L. No. 3-1998]
The purpose of this article is to provide real
property tax relief to disabled citizens with limited income.
This article is adopted pursuant to authority
of the New York State Real Property Tax Law § 459-c. All
definitions, terms and conditions of such statute shall apply to this
article. Additionally, as used in this article, the following terms
shall have the meanings indicated:
An individual 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 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 State Commission for the Blind and Visually Handicapped stating
that such person is legally blind.
A brother or a sister, whether related through half-blood,
whole blood or adoption.
[Amended 1-18-2000 by L.L. No. 1-2000; 11-21-2000 by L.L. No. 9-2000; 11-7-2002 by L.L. No. 5-2002; 12-16-2003 by L.L. No. 4-2003[1]; 2-20-2007 by L.L. No. 2-2007[2]]
A.
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 partially
exempt from Town real property taxes in accordance with the following
schedule:
|
Annual Income
|
Percentage of Exemption
|
|
$26,000 or less
|
50%
|
|
$26,000 or more but less than $27,000
|
45%
|
|
$27,000 or more but less than $28,000
|
40%
|
|
$28,000 or more but less than $29,000
|
35%
|
|
$29,000 or more but less than $29,900
|
30%
|
|
$29,900 or more but less than $30,800
|
25%
|
|
$30,800 or more but less than $31,700
|
20%
|
|
$31,700 or more but less than $32,600
|
15%
|
|
$32,600 or more but less than $33,500
|
10%
|
|
$33,500 or more but less than $34,400
|
5%
|
|
$34,400 or more
|
0%
|
B.
The above income levels will then increase $1,000
annually through 2010, such that in 2010 there will be a 50% exemption
for income up to $30,000 and a graduated reduction in exemption for
incomes more than $30,000 but less than $38,400.
[1]
Editor's Note: This local law provided that
it shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after 3-1-2004.
[2]
Editor's Note: This local law provided that
it shall apply to assessment rolls prepared on the basis of taxable
status dates occurring on or after 3-1-2007.
No exemption shall be granted:
A.
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 application for exemption exceeds the
sum of $18,500. "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. 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. 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, 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. In computing net
rental income and net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real
or personal property held for the production of income.
B.
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 chapter.
C.
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 in-patient of a residential health care
facility, as defined in § 2801 of the New York State Public
Health Law, provided that any income accruing to that person shall
be considered income for purposes of this section 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.
This article is adopted pursuant to the authority
of § 459-c of the New York State Real Property Tax Law.
This article is subject to the conditions, limitations and requirements
of the state statute.
A.
Applications for such exemptions must be made 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 Town and shall
furnish the information and be executed in the manner required or
prescribed in such forms and shall be filed in the Assessor's office
on or before the taxable status date for the Town.
B.
In the event that the owner or all of the owners of
real property who have received an exemption hereunder on the preceding
assessment roll fail to file an application hereunder by the taxable
status date, such owner or owners may file such application on or
before grievance day.
C.
Notwithstanding any other provision of law, an application
for such exemption may be filed with the Assessor after the appropriate
taxable status date but not later than the last date on which a petition
with respect to complaints of assessment may be filed, where failure
to file a timely application resulted from a death of the applicant's
spouse, child, parent, brother or sister or an illness of the applicant
or of the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician. The Assessor shall approve or deny
such application as if it had been filed on or before the taxable
status date.
At least 60 days prior to the taxable status
date for the Town, the Assessor shall mail to each person who was
granted exemption pursuant to this article on the latest completed
assessment role an application form and a notice that such application
must be filed on or before the taxable status date and may be approved
in order for the exemption to be granted. The Assessor shall, within
three days of the completion and filing of the tentative assessment
role, notify by mail any applicant who has included with his application
at least one self-addressed prepaid envelope of the approval or denial
of the application; provided, however, that the Assessor shall, upon
receipt and filing of the application, send by mail notification of
receipt to any applicant who has included two of such envelopes with
the application. Where an applicant is entitled to notice of denial
pursuant to this section, such notice shall be on a form prescribed
by the State Board and shall state the reasons for such denial and
shall further state that the applicant may have such determination
reviewed in the manner provided by law. Failure to mail any such application
form and notices or the failure of such person to receive the same
shall not prevent the levy, collection and enforcement of taxes on
the property owned by such person.
