[Adopted 12-9-1997 by L.L. No. 7-1997]
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:
A brother or a sister, whether related through half blood,
whole blood or adoption.
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:
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.
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.
A.
All 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 exempt from taxation as defined in the Real Property Tax Law, by
the Town of Clarkstown, to the extent set forth herein.
B.
The term "real property" shall include title to that
portion of a real property owned by a cooperative apartment corporation
in which a tenant-stockholder of such corporation resides. 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 owned by such cooperative apartment corporation in which such
tenant-stockholder resides shall be subject to exemption from taxation
pursuant to this article. Any exemption granted shall be credited
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.
C.
Any exemption provided shall be computed after all
other partial exemptions allowed by 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 Real Property
Tax Law §§ 467 and 459-c.
D.
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 were such
person or persons the owner or owners of such real property.
A.
The Town of Clarkstown, for assessment rolls prepared
on the basis of the taxable status date occurring on or after July
1, 2022, provides the following partial exemptions from real property
taxation, as set forth in the following schedule:
[Last amended 10-25-2022 by L.L. No.
12-2022, effective 7-1-2022]
|
Annual Income
|
Percentage of Assessed Valuation Exemption
From Taxation
|
|---|---|
|
Less than $50,000
|
50%
|
|
$50,000 but less than $51,000
|
45%
|
|
$51,000 but less than $52,000
|
40%
|
|
$52,000 but less than $53,000
|
35%
|
|
$53,000 but less than $53,900
|
30%
|
|
$53,900 but less than $54,800
|
25%
|
|
$54,800 but less than $55,700
|
20%
|
|
$55,700 but less than $56,600
|
15%
|
|
$56,600 but less than $57,500
|
10%
|
|
$57,500 but less than $58,400
|
5%
|
B.
No exemption shall be granted under the provisions
of this article:
(1)
If the income of the owner or combined income of the owners of the property for the income tax year immediately preceding the date of making application exceeds the sum of the maximum income exemption eligibility level for the granting of a partial exemption from real property taxation as provided in Real Property Tax Law § 459(c), $29,000, plus an amount not to exceed $8,400 consistent with the schedule provided in the § 262-20A hereof. 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 was 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 Grandparents 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.
[Amended 11-18-2003 by L.L. No. 5-2003; 12-5-2006 by L.L. No. 17-2006; 10-23-2007 by L.L. No. 18-2007; 11-25-2008 by L.L. No. 15-2008; 10-20-2009 by L.L. No.
6-2009]
(2)
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 herein.
(3)
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.
(4)
Unless 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.
