[Adopted 12-8-1997 by L.L. No. 8-1997; amended in its entirety 12-15-2008 by L.L. No. 10-2008]
Pursuant to the provisions of § 459-c of the Real Property Tax Law ("RPTL") of the State of New York, real property owned by one or more persons with disabilities [as defined by RPTL § 459-c(2)(b)], or real property owned by a husband, wife, or both, or by siblings [as defined by RPTL § 459-c(2)(a)], 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 Town real property taxation to the extent of 50% of the assessed valuation thereof as hereinafter provided.
A. 
Pursuant to RPTL, § 459-c, real property owned by persons with disabilities shall be exempt from certain Town real property taxes up to a maximum 50% of the assessed valuation pursuant to the following schedule:
[Amended 2-7-2023 by L.L. No. 1-2023]
(1) 
For the Assessment Roll Year 2023:
Annual Income
Percentage of Assessed Value Exempt from Taxation
$40,000 or less
50%
$40,001 to $41,000
45%
$41,001 to $42,000
40%
$42,001 to $43,000
35%
$43,001 to $43,900
30%
$43,901 to $44,800
25%
$44,801 to $45,700
20%
$45,701 to $46,600
15%
$46,601 to $47,500
10%
$47,501 to $48,400
5%
(2) 
For the Assessment Roll Year 2024:
Annual Income
Percentage of Assessed Value Exempt from Taxation
$45,000 or less
50%
$45,001 to $46,000
45%
$46,001 to $47,000
40%
$47,001 to $48,000
35%
$48,001 to $48,900
30%
$49,901 to $49,800
25%
$49,801 to $50,700
20%
$50,701 to $51,600
15%
$51,601 to $52,500
10%
$52,501 to $53,400
5%
(3) 
For the Assessment Roll Year 2025:
Annual Income
Percentage of Assessed Value Exempt from Taxation
$50,000 or less
50%
$50,001 to $51,000
45%
$51,001 to $52,000
40%
$52,001 to $53,000
35%
$53,001 to $53,900
30%
$53,901 to $54,800
25%
$54,801 to $55,700
20%
$55,701 to $56,600
15%
$56,601 to $57,500
10%
$57,501 to $58,400
5%
B. 
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.
No exemption shall be granted:
A. 
If the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $48,400 for the year 2023; $53,400 for the year 2024; and $58,400 for the year 2025. "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 husband or the wife, their combined income may not exceed such sum, except where the husband or wife or ex-husband or ex-wife 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. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts, inheritances or monies earned through employment in the federal foster grandparent program and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance, if the governing board of a municipality, after a public hearing, adopts a local law, ordinance or resolution providing therefor. In computing net rental income and net income from self-employment no depreciation deduction shall be allowed for the exhaustion, wear and tear or real or personal property held for the production of income;
[Amended 2-7-2023 by L.L. No. 1-2023]
B. 
Unless the property is used exclusively for residential purposes; provided, however that in the event 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 article;
C. 
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 article only to the extent that it exceeds the amount paid by such person or spouse or sibling of such person for care in the facility.
A. 
Application for such exemption must be made annually by the owner, or all of 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 status date; provided, however, proof of a permanent disability need be submitted only in the year exemption pursuant to this article is first sought or the disability is first determined to be permanent.
B. 
An applicant for an exemption pursuant to this article must submit proof that he/she 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 such proof of disability.
C. 
At least 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 on application form and a notice that such application must be filed on or before 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 person.
[Amended 2-7-2023 by L.L. No. 1-2023]
This article shall take effect immediately and shall apply to the assessment roll as follows: for § 467-14A(1) commencing for the year 2023 and for the taxable year 2023/2024; for § 67-14A(2) commencing for the year 2024 and for the taxable year 2024/2025; and for § 67-14A(3) commencing for the year 2025 and for the taxable year 2025/2026.