[Amended 12-13-1999 by L.L. No. 6-1999; 11-13-2006 by L.L. No. 6-2006; 9-10-2007 by L.L. No. 4-2007; 10-27-2008 by L.L. No.
5-2008]
Effective as hereinafter provided, there shall
be an exemption from taxation for general Village purposes to the
extent of the percentage of assessed evaluation provided in the following
schedule, determined by the maximum income exemption eligibility level,
also provided in the following schedule, up to a maximum of 50% of
the assessed valuation of 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 hereinafter defined, is limited by reason of such disability:
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
---|
$29,000 or less
|
50%
|
More than $29,000 but less than $30,000
|
45%
|
$30,000 or more but less than $31,000
|
40%
|
$31,000 or more but less than $32,000
|
35%
|
$32,000 or more but less than $32,900
|
30%
|
$32,900 or more but less than $33,800
|
25%
|
$33,800 or more but less than $34,700
|
20%
|
$34,700 or more but less than $35,600
|
15%
|
$35,600 or more but less than $36,500
|
10%
|
$36,500 or more but less than $37,400
|
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 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 (II) is certified to receive railroad retirement disability benefits
under the Federal Railroad Retirement Act or (III) had received a
certification from the State Commission for the Blind and Visually
Handicapped stating that such person is legally blind.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
An award letter from the Social Security Administration
or the Railroad Retirement Board or a certification from the State
Commission for the Blind and Visually Handicapped shall be submitted
as proof of disability.
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 tax purpose pursuant
to both this article and § 467 of the Real Property Tax
Law.
Notwithstanding any other provisions 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 this article.
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
sums authorized by the provisions of § 459-c of the Real
Property Tax Law. "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 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. Where
title is vested in siblings, their combined income 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 inheritances or moneys earned through
employment in the 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 by insurance. In computing
net rental income and net income from self-employment, no depreciation
deduction shall be allowed for the exhaustion or wear and tear on
real or personal property held for the production of income.
B. Unless the property is used exclusively for residential
purposes, 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
by this article.
C. Unless the real property is the legal residence 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 article 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.
This article shall take effect immediately and
shall apply to assessment rolls prepared on the basis of taxable status
dates occurring on and after January 1, 1999.