[Adopted 3-8-1999 by L.L. No. 1-1999]
The purpose of this article is to grant a partial
tax exemption from real property taxation as set forth in § 459-c
of the Real Property Tax Law to persons with disabilities and limited
incomes.
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, and whose income, as hereinafter
defined, is limited by reason of such disability, shall be exempt
from taxation, as authorized by § 459-c of the Real Property
Tax Law, to the extent of 50% of the assessed valuation thereof as
hereinafter provided.
B.
To be eligible for the exemption, 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 hereafter defined, is limited
by reason of such disability, shall be exempt from taxation to the
extent provided in the following table:
|
Income Range
|
Percentage of Exemption
|
|---|---|
|
$18,500 or less
|
50%
|
|
More than $18,500 but less than $19,500
|
45%
|
|
$19,500 or more but less than $20,500
|
40%
|
|
$20,500 or more but less than $21,500
|
35%
|
|
$21,500 or more but less than $22,400
|
30%
|
|
$22,400 or more but less than $23,300
|
25%
|
|
$23,300 or more but less than $24,200
|
20%
|
|
$24,200 or more but less than $25,100
|
15%
|
|
$25,100 or more but less than $26,000
|
10%
|
|
$26,000 or more but less than $26,900
|
5%
|
A.
As provided in § 459-c, Subdivision 2, of
the Real Property Tax Law, a person is considered to have a disability
if he/she 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:
(1)
Is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI);
(2)
Is certified to receive railroad retirement disability
benefits; or
(3)
Has received a certificate from the New York State
Commission for the Blind and Visually Handicapped stating that such
person is legally blind.
B.
No exemption shall be granted unless the income limits
are met, the property is used exclusively for residential purposes
and is the legal residence of the disabled person as provided for
in § 459-c, Subdivision 5, of the Real Property Tax Law.
As provided in § 459-c, Subdivision
2, of the Real Property Tax Law, submission of a statement to the
Town Assessor of either an award letter from the Social Security Administration,
an award letter from the Railroad Retirement Board or a certificate
from the New York State Commission for the Blind and Visually Handicapped
shall be proof of disability.
Applications must be filed with the Assessor's
Office on or before the appropriate taxable status date on an annual
basis.
This article shall take effect immediately upon
filing with the Secretary of State.
