[Adopted 10-11-2016 by L.L. No. 2-2016[1]]
[1]
Editor's Note: This local law also superseded former Art. II, Disabled Persons Exemption, adopted 2-23-1984 by L.L. No. 1-1984.
Real property owned by one or more persons with disabilities, or real property owned by a husband and 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 exempt from taxation hereinafter provided.
For purposes of this article, a "sibling" shall mean a brother or sister, whether related through half blood, whole blood or adoption.
A. 
A person with a disability is one who has a physical or mental impairment, not due to the 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:
(1) 
Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefites under the Federal Social Security Act; or
(2) 
Is certified to receive railroad retirement disability benefits under the Federal Railroad Retirement Act; or
(3) 
Has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is blind.
B. 
An award letter from the Social Security Administration or the Railroad Retirement Board or certificate from the State Commission for the Blind and Visually Handicapped shall be submitted as proof of disability.
Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such child attends a public school or elementary, or secondary education.
Application for such exemption must be made annually by the owner, or all of the owners of property, on forms prescribed by the state board, and shall be filed in such assessor's office on or before the appropriate taxable status date; provided, however, that proof of permanent disability need be submitted only in the year exemption pursuant to this article is first sought or disability is first determined to be permanent.
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 § 105-2, were such person or persons the owner or owners of such real property.
Exemption Percentage
Minimum Income
Maximum Income
50
$0
$24,000
45
$24,001
$24,999.99
40
$25,000
$25,999.99
35
$26,000
$26,999.99
30
$27,000
$27,899.99
25
$27,900
$28,799.99
20
$28,800
$29,699.99
15
$29,700
$30,599.99
10
$30,600
$31,499.99
5
$31,500
$32,399.99
The meaning of words and expressions as used in this article shall be identical to their meanings as used in § 459-c of the Real Property Tax Law of the State of New York, as same may be amended from time to time.