This real property tax exemption for persons
with disabilities and limited incomes is adopted pursuant to the authorization
for same in § 459-c of the Real Property Tax Law.
Pursuant to the provisions of § 459-c
of the Real Property Tax Law, and as therein provided, the 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, shall be exempt from taxation by the City of Beacon
to the extent of 50% of the assessed valuation thereof, as hereinafter
provided.
The percentage of exemption shall be based on
the annual income ranges as specified herein, as follows:
Annual Income
|
Percentage of Assessed
Valuation Exempt from Taxation
|
---|
$0 to $18,500
|
50%
|
$18,501 to $19,500
|
45%
|
$19,501 to $20,500
|
40%
|
$20,501 to $21,500
|
35%
|
$21,501 to $22,400
|
30%
|
$22,401 to $23,300
|
25%
|
$23,301 to $24,200
|
20%
|
$24,201 to $25,100
|
15%
|
$25,101 to $26,000
|
10%
|
$26,001 to $26,900
|
5%
|
As used in this article, the following terms
shall have the meanings indicated:
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 oneself, 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.
SIBLINGS
A brother or a sister, whether related through half blood,
whole blood or adoption.
Any exemption provided by this article 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 both this section and § 467 of this
title.
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, pursuant to §
199-12 of this article, were such person or persons, the owner or owners of such real property.
This article shall take effect immediately upon
the filing of same with the Secretary of State and shall apply to
assessment rolls completed on or after such effective date.