The purpose of this article is to grant a partial
exemption of real property owned by persons with limited incomes who
are disabled in accordance with the provisions of Real Property Tax
Law § 459-c.
As used in this article, the following terms
shall have the meanings indicated:
PERSON WITH A DISABILITY
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:
A.
Is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the Federal Social Security Act; or
B.
Is certified to receive railroad retirement
disability benefits under the Federal Railroad Retirement Act; or
C.
Had received a certification from the State
Commission for the Blind and Visually Handicapped stating that such
person is legally blind.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended 2-15-2000 by L.L. No. 1-2000; 1-30-2001 by L.L. No.
2-2001; 3-18-2003 by L.L. No. 3-2003; 3-30-2004 by L.L. No. 6-2004; 1-9-2007 by L.L. No. 2-2007]
Pursuant to § 459-c of the New York Real
Property Tax Law, real property owned by one or more persons with
disabilities, or real property owned by a husband, wife, or both,
or by siblings, at least one of whom has a disability and whose income,
as hereafter defined, is limited by reasons of such disability, shall
be exempt from taxation by the Town of Niskayuna to the extent as
provided in the following schedules:
A. 2007 assessment roll. This shall be effective for
exemptions on taxes for the 2007 assessment roll.
2006 Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
---|
Less than $26,000
|
50%
|
More than $26,001 but less than $26,999.99
|
45%
|
More than $27,000 but less than $27,999.99
|
40%
|
More than $28,000 but less than $28,999.99
|
35%
|
More than $29,000 but less than $29,899.99
|
30%
|
More than $29,900 but less than $30,799.99
|
25%
|
More than $30,800 but less than $31,699.99
|
20%
|
More than $31,700 but less than $32,599.99
|
15%
|
More than $32,600 but less than $33,499.99
|
10%
|
More than $33,500 but less than $34,399.99
|
5%
|
B. 2008 assessment roll. This shall be effective for
exemptions on taxes for the 2008 assessment roll.
2007 Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
---|
Less than $27,000
|
50%
|
More than $27,001 but less than $27,999.99
|
45%
|
More than $28,000 but less than $28,999.99
|
40%
|
More than $29,000 but less than $29,999.99
|
35%
|
More than $30,000 but less than $30,899.99
|
30%
|
More than $30,900 but less than $31,799.99
|
25%
|
More than $31,800 but less than $32,699.99
|
20%
|
More than $32,700 but less than $33,599.99
|
15%
|
More than $33,600 but less than $34,499.99
|
10%
|
More than $34,500 but less than $35,399.99
|
5%
|
C. 2009 assessment roll. This shall be effective for
exemptions on taxes for the 2009 assessment roll.
2008 Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
---|
Less than $28,000
|
50%
|
More than $28,001 but less than $28,999.99
|
45%
|
More than $29,000 but less than $29,999.99
|
40%
|
More than $30,000 but less than $30,999.99
|
35%
|
More than $31,000 but less than $31,899.99
|
30%
|
More than $31,900 but less than $32,799.99
|
25%
|
More than $32,800 but less than $33,699.99
|
20%
|
More than $33,700 but less than $34,599.99
|
15%
|
More than $34,600 but less than $35,499.99
|
10%
|
More than $35,500 but less than $36,399.99
|
5%
|
D. 2010 assessment roll. This shall be effective for
exemptions on taxes for the 2010 assessment roll.
2009 Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
---|
Less than $29,000
|
50%
|
More than $29,001 but less than $29,999.99
|
45%
|
More than $30,000 but less than $30,999.99
|
40%
|
More than $31,000 but less than $31,999.99
|
35%
|
More than $32,000 but less than $32,899.99
|
30%
|
More than $32,900 but less than $33,799.99
|
25%
|
More than $33,800 but less than $34,699.99
|
20%
|
More than $34,700 but less than $35,599.99
|
15%
|
More than $35,600 but less than $36,499.99
|
10%
|
More than $36,500 but less than $37,399.99
|
5%
|
The aforesaid exemption may be subject to the
following conditions:
A. No exemption shall be granted 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 $26,899.99. "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 when
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 moneys 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. In computing net rental income and net income
from self-employment, no depreciation deduction shall be allowed for
the exhaustion or wear and tear of real or personal property held
for the production of income.
B. Only if the property is used exclusively for residential
purposes; provided, however, that in the event that 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
herein.
C. Only if the real property is the legal residence of
and is occupied in whole or in part by the disabled person; except
that 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 the person shall be considered
income for purposes of this section 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.
Notwithstanding any other provisions of law
to the contrary, the provisions of this article shall apply to real
property held in trust solely for the benefit of a person or persons
who would otherwise be eligible for a real property tax exemption
pursuant to this article.
For purposes of this exemption, ownership in
a cooperative apartment corporation shall be exempt as follows:
A. Title to that portion of real property owned by a
cooperative apartment corporation in which a tenant-stockholder of
such corporation resides, and which is represented by his share or
shares of stock in such corporation as determined by its or their
proportional relationship to the total outstanding stock of the corporation,
including that owned by the corporation, shall be deemed to be vested
in such tenant-stockholder.
B. That proportion of the assessment of such real property
owned by a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant-stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject
to exemption from taxation pursuant to this section, and any exemption
so granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property; the reduction in real
property taxes realized thereby shall be credited by the cooperative
apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder.
An award letter from the Social Security Administration
or the Railroad Retirement Board or a certification from the State
Commission for the Blind and Visually Handicapped shall be submitted
as proof of disability.
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 tax purpose pursuant
to both this article and Section 467 of the Real Property Tax Law.