[Adopted 4-29-2004 by Ord. No. 3-2004]
A. 
Real property owned by one or more persons with disabilities, or real property owned by husband, wife, or both, 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 City of Auburn in the City of Auburn to the extent of 50% of the assessed valuation thereof.
B. 
For purposes of this section: a "sibling" shall mean a brother or sister, whether related through half blood, whole blood or adoption.
C. 
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:
(1) 
Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal Social Security Act; or
(2) 
Is certified to receive Railroad Retirement Disability benefits under the federal Railroad Retirement Act; or
(3) 
Has received a certificate from the state Commission for the Blind and Visually Handicapped stating that such person is legally blind; or
(4) 
Is certified to receive a United States Postal Service disability pension.
D. 
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.
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.
No exemption shall be granted:
A. 
Income.
(1) 
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 $29,000:
[Amended 3-23-2006 by Ord. No. 4-2006; 10-15-2020 by L.L. No. 1-2020]
Income range low
Income range high
Exemption
$0
$29,000
50%
$29,000.01
$29,999.99
45%
$30,000
$30,999.99
40%
$31,000
$31,999.99
35%
$32,000
$32,899.99
30%
$32,900
$33,799.99
25%
$33,800
$34,699.99
20%
$34,700
$35,599.99
15%
$35,600
$36,499.99
10%
$36,500
$37,399.99
5%
(a) 
The City will permit persons with disabilities to subtract from their incomes all medical and prescription drug expenses that are not reimbursed or paid by insurance.
(2) 
"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. 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.
The City shall notify, or cause to be notified, each person owning residential real property in the City of the provisions of this article. The provisions of this section may be met by a notice or legend sent on or with each tax bill to such persons reading, "You may be eligible for a disability tax exemption. Eligible citizens have until month ______ day _____, year _____," followed by the name, telephone number and/or address of a person or department selected by the City to explain the provisions of this article. Failure to notify or cause to be notified any person who is in fact eligible to receive the exemption provided by this article 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.
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 City 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.
At least 60 days prior to the appropriate taxable status date, the City Assessor shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an 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 be granted. The City Assessor shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, prepaid envelope of the approval or denial of the application; provided, however, that the City Assessor shall, upon the receipt and filing of the application, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this section, such notice shall be on a form prescribed by the State Board and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail any such application form or notices or the failure of such person to receive any of the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.
Notwithstanding the provisions of §§ 265-47 and 265-48 of this article, the City Assessor may accept applications for renewal of exemptions pursuant to this article after the taxable status date. In the event the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fails to file the application required pursuant to this article on or before the 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 City Assessor on or before the date for the hearing of complaints.
Any conviction of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of five years.