[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.
[Amended 2-6-2024 by L.L. No. 2-2024]
As used in this article, the following terms shall have the meanings indicated:
A PERSON WITH A DISABILITY
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 stating that such person is legally blind, or is certified to receive a United States Postal Service disability pension, or is certified to receive a United States Department of Veteran Affairs disability pension pursuant to 38 U.S.C. § 1521.
INCOME OF OWNER OR OWNERS
The income of the owner or the combined income of the owners of the property for the second-latest calendar year immediately preceding the date of making application for the partial tax exemption shall be determinative of eligibility. Where title is vested in a married person, the combined income of such person and such person's spouse shall be determinative of eligibility, except where one spouse or ex-spouse 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. The term "income" as used herein shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, subject to any subsequent amendments or revisions, plus any social security benefits not included in such federal adjusted gross income and any tax-exempt interest or dividends that were excluded from the applicant's federal adjusted gross income. Income shall not mean distributions received from an individual retirement account or individual retirement annuity that were included in the applicant's federal adjusted gross income, and any losses that were applied to reduce the applicant's federal adjusted gross income shall be subject to the following limitations: 1) the net amount of loss reported on federal Schedule C, D, E, or F shall not exceed $3,000 per schedule; 2) the net amount of any other separate category of loss shall not exceed $3,000; and 3) the aggregate amount of all losses shall not exceed $15,000. The applicant's income shall not be offset by all medical and prescription drug expenses actually paid that were not reimbursed or paid by insurance.
SIBLING
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]; 2-6-2024 by L.L. No. 2-2024]
Real property owned by one or more persons with disabilities, or real property owned by a married couple or by siblings, at least one of whom has a disability, and whose income, as herein 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
Less than $50,000
50%
$50,000 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%
$58,400 or more
0%
[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.
[Amended 2-6-2024 by L.L. No. 2-2024]
No exemption shall be granted:
A. 
If the income of the owner or the combined income of the owners of the property for the applicable income tax year equals or exceeds the sum of $58,400.
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.