[Adopted 5-11-2000 by L.L. No. 2-2002;
amended in its entirety 4-12-2001 by L.L. No. 1-2001 (Ch. 185, Art. IV,
of the 1999 Code)]
This article shall be known as Local Law No.
1 of the Year 2001 entitled the "Local Law Amending Local Law No.
2 of 2000 to Provide Partial Disability Exemptions."
The purpose of the article is to increase the
income levels which the owners of real property, where the real property
is owned and occupied by a person with disabilities, whose income
is limited by such disabilities, can have while remaining eligible
to qualify for partial exemptions from real property taxes.
This article is adopted pursuant to the authority
of Real Property Tax Law § 459-c. All definitions, terms
and conditions of such statute shall apply to this article.
[Amended 4-20-2004]
Real property owned by a person with disabilities,
whose income is limited by such disabilities, and used as the legal
residence of such person, shall be entitled to a partial exemption
from taxation to the extent of a maximum of assessed valuation in
accordance with the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
|
|---|---|
|
Up to $24,000
|
50%
|
|
$24,000 or more, but less than $25,000
|
45%
|
|
$25,000 or more, but less than $26,000
|
40%
|
|
$26,000 or more, but less than $27,000
|
35%
|
|
$27,000 or more, but less than $27,900
|
30%
|
|
$27,900 or more, but less than $28,800
|
25%
|
|
$28,800 or more, but less than $29,700
|
20%
|
|
$29,700 or more, but less than $30,600
|
15%
|
|
$30,600 or more, but less than $31,500
|
10%
|
|
$31,500 or more, but less than $32,400
|
5%
|
|
$32,400 or more
|
0%
|
Applications for exemptions provided in accordance
with this article shall be made in the manner prescribed by § 459-c
of the Real Property Tax Law of the State of New York.
[Amended 12-14-2006 by L.L. No. 2-2006]
Future amendment to the income level and exemption
level provisions of this article may be adopted by resolution of the
Town Board of the Town of Manila, after a public hearing has been
held. The Town Clerk will publish a notice of a public hearing in
the official newspaper(s) of the Town, such publication to be not
less than five days before the date of the public hearing. The Town
Clerk will also post one copy of the notice of public hearing no later
than the day such notice is published.
