[Added 5-5-1998 by L.L. No. 12-1998, effective 5-11-1998]
[Amended 6-3-2003 by L.L. No. 9-2003; effective 6-9-2003; 10-5-2004 by L.L. No. 32-2004, effective 10-8-2004; 7-24-2007 by L.L. No. 15-2007, effective 7-30-2007; 11-16-2023 by L.L. No. 11-2023, effective 12-1-2023]
A. 
Pursuant to the provisions of § 459-c of the Real Property Tax Law, real property owned by one or more persons with disabilities, or real property owned by a married couple, or by siblings, at least one of whom has a disability, and whose income, as hereinafter defined, is limited by reason of such disability, shall be exempt from taxation by the Town of Brookhaven to the extent of 50% of the assessed valuation thereof as provided in the following schedule:
Tax Year 2024/25 and All Years Thereafter
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
Less than $50,000
50%
$50,001 or more, but less than $51,000
45%
$51,001 or more, but less than $52,000
40%
$52,001 or more, but less than $53,000
35%
$53,001 or more, but less than $53,900
30%
$53,901 or more, but less than $54,800
25%
$54,801 or more, but less than $55,700
20%
$55,701 or more, but less than $56,600
15%
$56,601 or more, but less than $57,500
10%
$57,501 or more, but less than $58,400
5%
B. 
For purposes of this article:
(1) 
"Sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.
(2) 
A "person with a disability" is 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) 
Has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind; or
(d) 
Is certified to receive a United States Postal Service disability pension.
(e) 
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, or an award letter from the United States Postal Service shall be submitted as proof of disability.
C. 
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total assessed value, as provided by Real Property Tax Law § 459-c.
D. 
The term "income" shall mean the "adjusted gross income" for federal income tax purposes as reported on the applicant's second latest calendar year's federal or state income tax return, plus any social security benefits not included in the federal adjusted gross income if no such return was filed. Social security benefits that were not included in the applicant's federal adjusted gross income shall be considered income.
E. 
Distributions received from individual retirement account or individual retirement annuity that were included in the applicant's federal adjusted gross income shall be considered income. Tax exempt interest and dividends are also considered income according to the law.
Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such child attends a public school of elementary or secondary education.
[Amended 11-16-2023 by L.L. No. 11-2023, effective 12-1-2023]
A. 
The income of the owner or the combined income of the owners of the property as defined in this chapter may not exceed $58,400. Where title is vested in either spouse, their combined income may not exceed such sum, except where either spouse is absent from the property as provided in Subdivision 5(a) of § 459-c of the Real Property Tax Law, 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, net rental income, salary or earnings and income from self-employment and total gain from the sale or exchange of a capital asset, which may be offset by a loss from the sale or exchange or a capital asset in the same income tax year, but shall not include a return of capital, gifts, inheritances, or monies earned through employment in the federal foster grandparent program. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.
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 section.
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 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.
Application for such exemption must be made by the owner or all of the owners of the property each year on forms to be furnished by the Town Assessor's office. The application shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before 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; provided further, however, that an application for such exemption may be filed after taxable status date but no later than the last date on which a grievance with respect to complaints of assessment may be filed, where failure to file a timely application resulted from a death of the applicant's spouse, child, parent, brother or sister; or an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date; and the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fail to file the application required pursuant to this article on or before taxable status date such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the last date on which a grievance with respect to complaints of assessment may be filed.
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 § 65-19, were such person or persons, the owner or owners of such real property.