[Adopted 6-12-2001 by L.L. No. 3-2001]
The purpose of this article is to grant persons
with disabilities who meet the requirements set forth in New York
State Real Property Tax Law § 459-c exemption from Town
of Ossining real property taxes to the extent permitted therein.
Real property owned by one or more persons with
disabilities, as defined in New York State Real Property Tax Law § 459-c,
or owned by a husband, wife, or both, or by siblings, at least one
of whom has a disability, and whose income or combined incomes is
limited by reason of such disability, shall be exempt from taxes up
to a maximum of 50% of assessed valuation, pursuant to the following
schedule and subject to the following conditions:
A.
Exemption schedule.
[Amended 3-12-2002 by L.L. No. 6-2002; 5-13-2003 by L.L. No.
2-2003; 5-11-2004 by L.L. No. 3-2004; 5-22-2007 by L.L. No. 4-2007; ]
(1)
For the 2007 assessment roll (based on June 1, 2007
taxable status date), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$26,000.00
|
50%
|
|
$26,000.01
|
to
|
$26,999.99
|
45%
|
|
$27,000.00
|
to
|
$27,999.99
|
40%
|
|
$28,000.00
|
to
|
$28,999.99
|
35%
|
|
$29,000.00
|
to
|
$29,899.99
|
30%
|
|
$29,900.00
|
to
|
$30,799.99
|
25%
|
|
$30,800.00
|
to
|
$31,699.99
|
20%
|
|
$31,700.00
|
to
|
$32,599.99
|
15%
|
|
$32,600.00
|
to
|
$33,499.99
|
10%
|
|
$33,500.00
|
to
|
$34,399.99
|
5%
|
(2)
For the 2008 assessment roll (based on June 1, 2008
taxable status date), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$27,000.00
|
50%
|
|
$27,000.01
|
to
|
$27,999.99
|
45%
|
|
$28,000.00
|
to
|
$28,999.99
|
40%
|
|
$29,000.00
|
to
|
$29,999.99
|
35%
|
|
$30,000.00
|
to
|
$30,899.99
|
30%
|
|
$30,900.00
|
to
|
$31,799.99
|
25%
|
|
$31,800.00
|
to
|
$32,699.99
|
20%
|
|
$32,700.00
|
to
|
$33,599.99
|
15%
|
|
$33,600.00
|
to
|
$34,499.99
|
10%
|
|
$34,500.00
|
to
|
$35,399.99
|
5%
|
(3)
For the 2009 assessment roll (based on June 1, 2009
taxable status date), the exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$28,000.00
|
50%
|
|
$28,000.01
|
to
|
$28,999.99
|
45%
|
|
$29,000.00
|
to
|
$29,999.99
|
40%
|
|
$30,000.00
|
to
|
$30,999.99
|
35%
|
|
$31,000.00
|
to
|
$31,899.99
|
30%
|
|
$31,900.00
|
to
|
$32,799.99
|
25%
|
|
$32,800.00
|
to
|
$33,699.99
|
20%
|
|
$33,700.00
|
to
|
$34,599.99
|
15%
|
|
$34,600.00
|
to
|
$35,499.99
|
10%
|
|
$35,500.00
|
to
|
$36,399.99
|
5%
|
(4)
For the 2010 assessment roll (based on June 1, 2010
taxable status date), the exemption shall be as follows:
[Amended 12-27-2022 by L.L. No. 11-2022]
|
Annual Income
|
Percentage of Assessed Valuation Exempt
From Taxation
| ||
|---|---|---|---|
|
$0
|
to
|
$29,000.00
|
50%
|
|
$29,000.01
|
to
|
$29,999.99
|
45%
|
|
$30,000.00
|
to
|
$30,999.99
|
40%
|
|
$31,000.00
|
to
|
$31,999.99
|
35%
|
|
$32,000.00
|
to
|
$32,899.99
|
30%
|
|
$32,900.00
|
to
|
$33,799.99
|
25%
|
|
$33,800.00
|
to
|
$34,699.99
|
20%
|
|
$34,700.00
|
to
|
$35,599.99
|
15%
|
|
$35,600.00
|
to
|
$36,499.99
|
10%
|
|
$36,500.00
|
to
|
$37,399.99
|
5%
|
(5)
For
the 2023 assessment roll (based on May 1, 2023, taxable status date)
and subsequent annual assessment rolls, the exemption shall be as
follows:
[Added 12-27-2022 by L.L. No. 11-2022]
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
|
|---|---|
|
$0 to $50,000
|
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%
|
B.
The income of the owner or the combined income of
the owners of the property; from all sources, as set forth in New
York State Real Property Tax Law § 459-c, for the income
tax year immediately preceding the date of making application for
exemption must not exceed $34,399.99 for calendar year 2006, $35,399.99
for calendar 2007, $36,399.99 for calendar 2008, $37,399.99 for calendar
2009 and $58,399.99 for calendar year 2022 and succeeding years. The
income shall be offset by all medical and prescription drug expenses
actually paid which were not reimbursed or paid for by insurance.
[Amended 5-13-2003 by L.L. No. 2-2003; 5-11-2004 by L.L. No.
3-2004; 5-22-2007 by L.L. No. 4-2007; 12-27-2022 by L.L. No. 11-2022; 3-14-2023 by L.L. No. 1-2023]
C.
Only that portion of property used exclusively for
residential purposes shall be eligible for exemption pursuant to this
article.
D.
Except as otherwise provided for in New York State
Real Property Tax Law § 459-c, to be eligible for exemption
pursuant to this article property must be the legal residence, and
be occupied, in whole or in part, by the disabled person.
E.
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 both an exemption pursuant to this article and a senior citizens tax exemption pursuant to Article I of this chapter.
F.
Notwithstanding any other provision of this article
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, were such person or persons the owner or
owners of such real property.
Application for an exemption pursuant to this
article must be filed by the owner, or by all of the owners, of the
property, annually in the Assessor's office on forms prescribed by
the New York State Board of Real Property Services on or before the
appropriate taxable status date.
Pursuant to Subdivision 6 of § 459-c
of the New York State Real Property Tax Law, title to that portion
of real property owned by a cooperative apartment corporation in which
a tenant-stockholder resides and which is represented by his or her
share or shares of stock in such corporation 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. That proportion of
the assessment of such real property owned by a cooperative apartment
corporation determined by the relationship of such property vested
in such tenant-shareholder to such real property owned by such cooperative
apartment corporation in which such tenant-stockholder resides shall
be entitled to exemption from taxation pursuant to § 459-c
of the New York State Real Property Tax Law, and any exemption so
granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property and 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.
