[Adopted 4-27-1999 by L.L. No. 2-1999]
The purpose of this article is to grant a partial exemption from real property taxation of the assessed valuation of lands owned by persons with disabilities and limited incomes pursuant to Real Property Tax Law § 459-c.
Qualifications and conditions for the partial exemption shall be governed by the provisions of Real Property Tax Law § 459-c and any amendments or successors thereto.
A. 
As defined in Real Property Tax Law § 459-c, a person with a disability is 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:
(1) 
Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the Federal Social Security Act;
(2) 
Is certified to receive railroad retirement disability benefits under the Federal Railroad Retirement Act; or
(3) 
Has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind.
B. 
Any 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.
[Amended 11-18-2008 by L.L. No. 2-2008; 12-13-2019 by L.L. No. 5-2019]
A person or persons otherwise qualified hereunder shall be exempt from taxation to the extent of 50% of the assessed valuation of real property owed if the income of the owners of the property for the income tax year immediately preceding the date of making the application for exemption is not more than $29,000.
[Amended 11-18-2008 by L.L. No. 2-2008; 12-13-2019 by L.L. No. 5-2019]
Persons qualifying hereunder shall be entitled to the following exemptions based upon their income levels:
Annual Income
Percentage of Assessed Valuation Exempt from Taxation
$29,000 or less
50%
More than $29,000 but less than $29,999
45%
More than $30,000 but less than $30,999
40%
More than $31,000 but less than $31,999
35%
More than $32,000 but less than $32,899
30%
More than $32,900 but less than $33,799
25%
More than $33,800 but less than $34,699
20%
More than $34,700 but less than $35,599
15%
More than $35,600 but less than $36,499
10%
More than $36,500 but less than $37,399
5%
More than $37,400
0%
Cooperative apartment corporation shares are intended to be included under this article.
Application for exemption hereunder shall be made in forms to be supplied and shall be filed in the Town 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 is first subject or the disability is first determined to be permanent.