[Adopted 1-25-1999 by L.L. No. 3-1999]
[Amended 12-9-2002 by L.L. No. 12-2002; 1-26-2004 by L.L. No. 1-2004; 9-25-2006 by L.L. No. 7-2006]
A. 
The purpose of this article is to grant a partial exemption from taxation to the maximum extent of 50% of the assessed valuation of real property owned by persons with disabilities and low-income ownership status, residency, occupancy and income.
B. 
To qualify for said exemption, an owner, or owners, must meet the requirements for persons with disabilities and low-income ownership status, residency, occupancy and income as set forth in § 459-c of the New York State Real Property Tax Law, as amended from time to time, at the discretion of the Town Board.
[Amended 4-23-2007 by L.L. No. 3-2007; 9-12-2022 by L.L. No. 5-2022]
C. 
Qualified applicants may deduct from their incomes all medical and prescription drug expenses that are not reimbursed or paid by insurance.
D. 
No exemption shall be granted if the income of the owner or the combined income of all the owners of property, for the income tax year immediately preceding the date of making application for exemption, exceeds the maximum as allowed by Real Property Tax Law § 459-c, except that, if the aforesaid income is more than allowed, then such real property shall be exempt to the extent provided in New York State Real Property Tax Law § 459-c(1)(b).
A copy of this article shall be forwarded to the Town of Victor Assessor's office, the Clerk of the Ontario County Board of Supervisors and the Ontario County Real Property Tax Services.