[Adopted 2-17-1999 by L.L. No. 1-1999]
[Amended 12-4-2002 by L.L. No. 5-2002; 12-17-2003 by L.L. No.
2-2003; 10-26-2022 by L.L. No. 20-2022]
Pursuant to and in accordance
with the authority granted by § 459-c of the Real Property
Tax Law, real property in the Town of Henrietta 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 determined in accordance with the New York Real
Property Tax Law) is limited by reason of such disability shall be
exempt from taxation by the Town of Henrietta to the extent as set
forth herein.
[Amended 2-16-2000 by L.L. No. 2-2000; 12-20-2000 by L.L. No.
6-2000; 12-4-2002 by L.L. No. 5-2002; 12-17-2003 by L.L. No. 2-2003; 1-17-2007 by L.L. No. 1-2007; 10-26-2022 by L.L. No. 20-2022]
No exemption shall be granted if the annual income of the owner
or the combined annual income of the owners of the property exceeds
the sum of $58,399.99 (all as determined in accordance with the New
York Real Property Tax Law). However, if the aforesaid income is less
than $58,400, then such real property shall be exempt to the extent
provided in the following schedule:
|
Annual Income
|
Percentage Assessed Valuation Exempt from Taxation
|
|---|---|
|
$50,000 or less
|
50%
|
|
$50,000.01 to $50,999.99
|
45%
|
|
$51,000 to $51,999.99
|
40%
|
|
$52,000 to $52,999.99
|
35%
|
|
$53,000 to $53,899.99
|
30%
|
|
$53,900 to $54,799.99
|
25%
|
|
$54,800 to $55,699.99
|
20%
|
|
$55,700 to $56,599.99
|
15%
|
|
$56,600 to $57,499.99
|
10%
|
|
$57,500 to $58,399.99
|
5%
|
|
$58,400 or more
|
None
|
[Added 1-17-2007 by L.L. No. 1-2007]
A.
Such exemption shall be granted only upon application
by the owner(s) of such real property on a form prescribed by the
State Board of Real Property Services. The application shall be filed
with the Assessor on or before the first appropriate taxable status
date for the Town of Henrietta.
B.
Renewal applications for the disabled person's tax
exemption must be filed with the Town Assessor on or before the fourth
Tuesday in May each year.
[Amended 10-26-2022 by L.L. No. 20-2022]
