[Adopted 12-18-2017 by L.L. No. 5-2017[1]]
[1]
Editor’s Note: This local law also superseded former
Art. II, Tax Exemption for Physically Disabled or Blind, adopted 4-22-1996
by L.L. No. 1-1996.
The Town Board of the Town of Milan adopts this article exercising
the option, pursuant to the authority contained in New York Real Property
Tax Law § 459-c, that from and after the first day of January
2018, the exemption for persons with disabilities and limited income
as provided for in § 459-c of the New York Real Property
Tax Law shall be as follows:
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, or real property owned by one
or more persons, some of whom qualify under this section and § 457
of the Real Property Tax Law, and whose income, as hereafter defined,
is limited by reason of such disability, shall be exempt from taxation
by any municipal corporation in which located to the extent of 50%
of the assessed valuation thereof as hereinafter provided for income
up to $24,000. The Town hereby also provides an exemption so as to
increase the maximum income eligibility level of such municipal corporation
as provided in the following schedule:
|
Annual Income
|
Percentage of Exempt Amount
|
|---|---|
|
Income less than or equal to $24,000
|
50%
|
|
More than $24,000 but less than $25,000
|
45%
|
|
More than $25,000 but less than $26,000
|
40%
|
|
More than $26,000 but less than $27,000
|
35%
|
|
More than $27,000 but less than $27,900
|
30%
|
|
More than 527,900 but less than $28,800
|
25%
|
|
More than $28,800 but less than $29,700
|
20%
|
|
More than $29,700 but less than $30,600
|
15%
|
|
More than $30,600 but less than $31,500
|
10%
|
|
More than 531,500 but less than $32,400
|
5%
|
|
$32,400 or more
|
0%
|
As used in this article, the following definitions have the
meanings indicated:
A brother or a sister, whether related through half blood,
whole blood or adoption.
Is
A person 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; 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.
Any exemption provided by this section 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
for the same municipal tax purpose pursuant to both this section and
§ 467 of the Real Property Tax Law.
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 of elementary or secondary education; unless the governing board of the school district in which the property is located, after public hearing, adopts a resolution providing for such exemption; provided that any such resolution shall condition such exemption upon satisfactory proof that the child was not brought into the residence in whole or in substantial part for the purpose of attending a particular school within the district. The procedure for such hearing and resolution must be conducted separately from the procedure for any hearing and local law, ordinance or resolution conducted pursuant to § 183-2A.
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 $3,000, or
such other sum not less than $3,000 nor more than $26,000, or any
other amount as may be provided by the local law or resolution adopted
pursuant to this section. 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 if 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
monies earned through employment in 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, if the governing hoard of a municipality, after a public
hearing, adopts a local law or resolution providing therefor. 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 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 section;
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 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 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.
A.
Title to that portion of real property owned by a cooperative apartment
corporation in which a tenant-stockholder of such corporation resides,
and which is represented by his share or shares of stock in such corporation
as 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.
B.
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 entire
parcel and the buildings thereon owner by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this section 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.
A.
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, and shall be filed in such Assessor's office on or before the
appropriate taxable status date; provided, however, that proof of
a permanent disability need be submitted only in the year the exemption
pursuant to this article is first sought or the disability is first
determined to be permanent.
B.
At least 60 days prior to the appropriate taxable status date, the
Assessor shall mail to each person who was granted exemption pursuant
to this section on the latest completed assessment roll an application
form and a notice that such application must be filed on or before
taxable status date and be approved in order for the exemption to
continue to be granted. Failure to mail such application form or the
failure of such person to receive the same shall not prevent the levy,
collection and enforcement of the payment of taxes on property owned
by such person.
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 § 183-2 of this article, were such person or persons the owner or owners of such real property.
