The purpose of this article is to grant a partial
residential real property tax exemption up to 50% of the assessed
valuation which is owned by certain persons with disabilities similar
to the real property tax exemption granted to qualified senior citizens.
As used in this article, the following terms
shall have the meanings indicated:
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
PERSON WITH A DISABILITY
One 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:
A.
Is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the federal Social Security Act; or
B.
Is certified to receive railroad retirement
disability benefits under the federal Railroad Retirement Act; or
C.
Has received a certificate from the State Commission
for the Blind and Visually Handicapped stating that such person is
legally blind.
Application for 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 the Clarkstown Assessor's
office on or before the appropriate taxable status date; provided,
however, that proof of a permanent disability need to be submitted
only in the year that the exemption, pursuant to this section, is
first sought or the disability is first determined to be permanent.
An award letter from the Social Security Administration or the Railway
Retirement Board or a certificate from the State Commission for the
Blind and Visually Handicapped shall be submitted as proof of disability.