[Adopted 12-8-1998 by L.L. No. 43-1998]
A. 
Exemption granted; income levels.
(1) 
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 hereafter defined, is limited by reason of such disability, shall be exempt from taxation to the extent delineated below.
(2) 
For the purpose of this article, the maximum income eligibility level is provided in § 178-26E(1) of this article (represented in the hereinbelow schedule as "M"), and the assessed valuation shall be reduced to the extent provided in the following schedule:
Annual Income
Percentage of Assessed Valuation
(M or less)
50%
More than (M) but less than (M+$1,000)
45%
(M+$1,000 or more) but less than (M+$2,000)
40%
(M+$2,000 or more) but less than (M+$3,000)
35%
(M+$3,000 or more) but less than (M+$3,900)
30%
(M+$3,900 or more) but less than (M+$4,800)
25%
(M+$4,800 or more but less than (M+$5,700)
20%
(M+$5,700 or more) but less than (M+$6,600)
15%
(M+$6,600 or more) but less than (M+$7,500)
10%
M+$7,500 or more) but less than (M+$8,400)
5%
B. 
Definitions. For purposes of 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 limited 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.
SIBLING
A brother or a sister, whether related through half blood, whole blood or adoption.
C. 
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 article and § 467 of the Real Property Tax Law.
D. 
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.
E. 
No exemption shall be granted:
(1) 
If the income of the owner or the combined income of the owners of the property for the income tax year of the second most recent calendar year preceding the date of making application for exemption exceeds the sum of twenty-nine thousand dollars ($29,000) for the 2010 assessment roll (and fifty thousand dollars ($50,000) for the 2024 assessment roll. “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 married couple, their combined income may not exceed such sum, except that where one spouse or ex-spouse, 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.
[Amended 2-15-2000 by L.L. No. 2-2000; 10-24-2000 by L.L. No. 33-2000; 11-19-2002 by L.L. No. 62-2002; 12-16-2003 by L.L. No. 41-2003; 1-9-2007 by L.L. No. 3-2007; 11-2-2023 by L.L. No. 26-2023]
(2) 
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.
(3) 
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 that amount paid by such person or spouse or sibling of such person for care in the facility.
F. 
Property owned by cooperative apartment corporations.
(1) 
Title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides, and which is represented by the tenant stockholder's 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.
[Amended 11-2-2023 by L.L. No. 26-2023]
(2) 
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 article, and any exemption so granted shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
G. 
Application for such exemption must be made annually by the owner or all the owners of the property, on forms prescribed by the State Board, and shall be filed in the Assessor's office on or before the appropriate taxable statue 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.
H. 
At least sixty (60) days prior to the appropriate taxable status date the Assessor shall mail to each person who was granted exemption pursuant to this article 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 persons.
I. 
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 § 178-26A of this article were such person or persons the owner or owners of such real property.
J. 
For the purposes of this article, income shall have the meaning set forth in RPTL, Sec 467, subd. 3(a)(iv) based upon the applicant's Federal Adjusted Gross Income (hereinafter "FAGI") and then modified as follows:
[Added 11-2-2023 by L.L. No. 26-2023]
(1) 
All Social Security benefits shall be included in the calculation of income.
(2) 
Distributions received from an Individual Retirement Account or Individual Retirement Annuity shall be included in the calculation of income; and
(3) 
Income shall be offset by all medical and prescription drug expenses actually paid that were not reimbursed or paid for by insurance.
If any section, provision or part thereof in this article shall be adjudged invalid or unconstitutional by a court of competent jurisdiction, then such adjudication shall not affect the validity of the article as a whole or any section, provision or part thereof not so adjudged invalid or unconstitutional.
This article shall be effective when the appropriate certified copies are filed with the Secretary of State of the State of New York.