Town of Clifton Park, NY Exemption for Persons With Disabilities and Limited Incomes

Ownership requirements. Property must be owned by one or more persons with disabilities or by a husband, wife, or both, or by siblings, at least one of whom has a disability. A person with a disability is 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 of the major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, length 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. A "sibling" is defined as a brother or sister, whether related through whole blood, half blood or adoption. For the purposes of this exemption, if the title to real property is held by a trustee or trustees, the property is eligible for a property tax exemption if all of the trustees or all of the trust beneficiaries are otherwise qualified. However, regardless of ownership, this exemption may not be granted to property currently receiving an exemption pursuant to Real Property Tax Law § 467 or the Senior Citizens Tax Exemption contained in Article III of this Chapter 182.

Income requirements.

(1)

To qualify for the base exemption (50% of assessed value), the combined incomes of the owners for the income tax year (January through December unless a different twelve-month period is used for personal income tax filing purposes) immediately preceding the application for exemption must not be greater than $24,000. If title to the property is solely in a husband's or wife's name, the incomes of both spouses must be combined to satisfy the income requirement, even if both do not reside on the property. An exception is made in the case of certain separated spouses; where a husband or wife, or ex-husband or ex-wife, is absent from the property as a result of divorce, legal separation or abandonment. In such cases, only the income of the spouse or ex-spouse residing on the property is to be considered in determining eligibility for exemption.

[Amended 10-6-2003 by L.L. 8-2003; 10-17-2005 by L.L. 10-2005]

(2)

Income includes social security and retirement benefits, interest, dividends, net capital gains (capital gains can only be offset by capital losses incurred in the same year) 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 excludes supplemental security income, welfare payments, moneys earned through employment in the Federal Foster Grandparents Program, returns on capital, gifts or inheritances. Income accruing to the disabled person confined in a residential health care facility is considered to be income only to the extent that it exceeds the amount paid by the confined owner, his spouse or sibling of such person for care in the facility.

Property use requirements. Property must be used exclusively for residential purposes. If only a portion of the property is used exclusively for residential purposes, only that portion is entitled to exemption; the remainder of the property is taxable. In addition, the property must be the legal residence of and occupied in whole or in part by the disabled person. A disabled person who is absent from the property while receiving health-related care as an inpatient of a residential health-care facility (defined by Public Health Law § 2801 as a nursing home or other facility providing health-related services) is considered to be a legal resident and occupant of the property.

Certification by state or local government. Applicant must provide proof of disability with 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.

Cooperative apartment shareholders. That portion of a cooperative apartment corporation held by an otherwise eligible tenant/stockholder is eligible for an exemption from real property taxes. If allowed, the amount of the exemption must be determined by the Assessor, based upon the proportion of the outstanding stock held by the eligible shareholder and credited against the taxes charged to the corporation. Eligible stockholders would receive an adjustment to their monthly maintenance fees by the cooperative apartment corporation to reflect the benefit of the exemption. However, this exemption may not be granted to property currently receiving an exemption pursuant to Real Property Tax Law § 467 or the Senior Citizens Tax Exemption contained in Article III of this Chapter 182.

General municipal.

(1)

Percent of exemption based on income eligibility (I.E.).

(a)

Base exemption: 50% of assessed value.

(b)

Sliding scale income/exemption options: percent of assessed value is determined according to the following schedule:

[1]

Option.

Amended 10-6-2003 by L.L. 8-2003; 10-17-2005 by L.L. 10-2005]

Annual Income/Source of Exemption	Percentage of Assessed Valuation Exempt from Taxation
Up to and including $24,000	50%
More than $24,000 but less than $25,000	45%
$25,000 or more but less than $26,000	40%
$26,000 or more but less than $27,000	35%
$27,000 or more but less than $27,900	30%
$27,900 or more but less than $28,800	25%
$28,800 or more but less than $29,700	20%
$29,700 or more but less than $30,600	15%
$30,600 or more but less than $31,500	10%
$31,500 or more but less than $32,400	5%

[2]

Any such exemptions must be computed after all other partial exemptions, except school tax relief (STAR) exemptions, have been subtracted from the assessed value of the property.

(2)

Exemption for eligible tenant/shareholders of cooperative apartment corporations:

	Exemption = Assessed Value x [n/N x (I.E.)]
Where:
	n	=	Number of shares owned by eligible persons.
	N	=	Total number of corporation shares.
	I.E.	=	Percent of exemption due to income eligibility determined in Subsection A(1) above.

Special ad valorem levies and special assessments: No exemption allowed.