[Adopted 3-17-1998 by L.L. No. 10-1998]
This article is adopted pursuant to Chapter
315 of the Laws of 1997, which enacted a new § 459-c to
the Real Property Tax Law authorizing Towns by local law to provide
an exemption from real property taxes to the extent of 50% of the
assessed value where real property is owned by a person with disabilities.
A.
To be eligible, all of the owners must be 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 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 hereof as hereinafter
provided. Eligibility for this exemption includes a limitation on
income. Exemption will apply only after all other exemptions have
been granted.
[Amended 5-5-1998 by L.L. No. 14-1998; 12-17-2002 by L.L. No. 21-2002; 3-16-2004 by L.L. No.
4-2004; 2-6-2007 by L.L. No. 4-2007]
(1)
For the period expiring June 30, 2007:
|
Annual Income Ranges
|
Exemption Percentage
| |
|---|---|---|
|
Up to and including $26,000
|
50%
| |
|
Greater than $26,000 but less than $27,000
|
45%
| |
|
Greater than $27,000 but less than $28,000
|
40%
| |
|
Greater than $28,000 but less than $29,000
|
35%
| |
|
Greater than $29,000 but less than $29,900
|
30%
| |
|
Greater than $29,900 but less than $30,800
|
25%
| |
|
Greater than $30,800 but less than $31,700
|
20%
| |
|
Greater than $31,700 but less than $32,600
|
15%
| |
|
Greater than $32,600 but less than $33,500
|
10%
| |
|
Greater than $33,500 but less than $34,400
|
5%
| |
|
Greater than $34,400
|
Not eligible
|
(2)
For the period commencing July 1, 2007, expiring June
30, 2008:
|
Annual Income Ranges
|
Exemption Percentage
| |
|---|---|---|
|
Up to and including $27,000
|
50%
| |
|
Greater than $27,000 but less than $28,000
|
45%
| |
|
Greater than $28,000 but less than $29,000
|
40%
| |
|
Greater than $29,000 but less than $30,000
|
35%
| |
|
Greater than $30,000 but less than $30,900
|
30%
| |
|
Greater than $30,900 but less than $31,800
|
25%
| |
|
Greater than $31,800 but less than $32,700
|
20%
| |
|
Greater than $32,700 but less than $33,600
|
15%
| |
|
Greater than $33,600 but less than $34,500
|
10%
| |
|
Greater than $34,500 but less than $35,400
|
5%
| |
|
Greater than $35,400
|
Not eligible
|
(3)
For the period commencing July 1, 2008, expiring June
30, 2009:
|
Annual Income Ranges
|
Exemption Percentage
| |
|---|---|---|
|
Up to and including $28,000
|
50%
| |
|
Greater than $28,000 but less than $29,000
|
45%
| |
|
Greater than $29,000 but less than $30,000
|
40%
| |
|
Greater than $30,000 but less than $31,000
|
35%
| |
|
Greater than $31,000 but less than $31,900
|
30%
| |
|
Greater than $31,900 but less than $32,800
|
25%
| |
|
Greater than $32,800 but less than $33,700
|
20%
| |
|
Greater than $33,700 but less than $34,600
|
15%
| |
|
Greater than $34,600 but less than $35,500
|
10%
| |
|
Greater than $35,500 but less than $36,400
|
5%
| |
|
Greater than $36,400
|
Not eligible
|
(4)
For the period commencing July 1, 2009:
|
Annual Income Ranges
|
Exemption Percentage
| |
|---|---|---|
|
Up to and including $29,000
|
50%
| |
|
Greater than $29,000 but less than $30,000
|
45%
| |
|
Greater than $30,000 but less than $31,000
|
40%
| |
|
Greater than $31,000 but less than $32,000
|
35%
| |
|
Greater than $32,000 but less than $32,900
|
30%
| |
|
Greater than $32,900 but less than $33,800
|
25%
| |
|
Greater than $33,800 but less than $34,700
|
20%
| |
|
Greater than $34,700 but less than $35,600
|
15%
| |
|
Greater than $35,600 but less than $36,500
|
10%
| |
|
Greater than $36,500 but less than $37,400
|
5%
| |
|
Greater than $37,400
|
Not eligible
|
(5)
For
the period commencing May 1, 2023:
[Added 3-7-2023 by L.L. No. 2-2023]
|
Annual Income Ranges
|
Exemption Percentage
| |
|---|---|---|
|
Less than $50,000
|
50%
| |
|
$50,000 to $50,999.99
|
45%
| |
|
$51,000 to $51,999.99
|
40%
| |
|
$52,000 to $52,999.99
|
35%
| |
|
$53,000 to $53,899.99
|
30%
| |
|
$53,900 to $54,799.99
|
25%
| |
|
$54,800 to $55,699.99
|
20%
| |
|
$55,700 to $56,599.99
|
15%
| |
|
$56,600 to $57,499.99
|
10%
| |
|
$57,500 to $58,399.99
|
5%
|
B.
All income exclusive of gifts or inheritances is included.
The total income of all the owners is considered. If the property
is owned by either a husband or a wife, it is the combined income
which must be considered. Generally the income consists of social
security, pensions, bank interest, dividends, annuity interest and,
in some instances, rent. If the income includes wages, it is the gross
earnings which are tabulated. Capital gains are included within the
year in which they are earned. (The rules for income calculation are
not the same as those used by the Internal Revenue Service.)
C.
Ownership requirement. Title (ownership) must be held
for 12 consecutive months prior to application. The property must
be the legal residence of the applicant.
For purposes of this section, a "disabled person"
is defined as 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. 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 shall
be submitted as proof of disability.
Any exemption provided by this section shall
be computed after all 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 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.
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 $34,400 or more for the period expiring June 30, 2007, $35,400
or more for the period expiring June 30, 2008, $36,400 or more for
the period expiring June 30, 2009, or $37,400 or more for the period
commencing July 1, 2009, or $58,400 or more for the exempt period
commencing May 1, 2023. "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 is filed, the calendar year. Where
title is vested in either the husband or the wife, their combined
income may not exceed such sum, except that 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 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 board of a municipality, after a public
hearing, adopts a local law, ordinance 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.
[Amended 12-17-2002 by L.L. No. 21-2002; 3-16-2004 by L.L. No. 4-2004; 2-6-2007 by L.L. No. 4-2007; 3-7-2023 by L.L. No. 2-2023]
B.
Unless the property is used exclusively for residential
purposes; provided, however, that in the event that 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
tenant-stockholder of 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 owned 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 exemption pursuant to this section 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 the 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 the taxes on property owned by such person.
Notwithstanding any other provision of law to the contrary, the provisions of this section 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 § 260-25 were such person or persons the owner or owners of such real property.
