[Adopted 1-28-1998 by L.L. No. 2-1998]
[Amended 2-9-2000 by L.L. No. 3-2000; 1-10-2001 by L.L. No.
2-2001]
A.
Chapter 315 of the New York State Laws of 1997 was
signed into law on July 29, 1997. This law amends the Real Property
Tax Law by adding a new § 459-c to provide a real property
tax exemption to persons with disabilities who have limited incomes.
The law's provisions are available for real property owned by one
or more disabled persons or by married couples or siblings, one of
whom has a qualifying, certified disability. The new law is somewhat
similar to that currently provided to senior citizens with limited
incomes (§ 467, Real Property Tax Law) in terms of residency
and income eligibility level requirements. The latter are outlined
below. However, it is noted that a property cannot receive an exemption
for the same tax purpose under both §§ 459-c and 467.
If adopted by a local municipality, school district, etc., the provisions
created by the new law shall apply to the assessment rolls prepared
on the basis of taxable status dates.
B.
The Town Board hereby adopts, pursuant to § 459-c
of the Real Property Tax Law, a partial exemption from real property
taxes for persons with disabilities who have limited incomes. Under
an amendment signed into law in 2002, the maximum income ceiling for
the basic exemption is increased from $20,500 to $21,500. This increase
also affects the "sliding scale" option [§ 459-c, Subdivision
1(b)]. The following income eligibility levels will apply:
[Amended 11-13-2002 by L.L. No. 8-2002; 1-14-2004 by L.L. No. 1-2004; 2-28-2007 by L.L. No. 1-2007]
|
Income
|
Percentage of Exemption
| |
|---|---|---|
|
2007
| ||
|
$0 to $26,000
|
50%
| |
|
$26,000.01 to $27,000
|
45%
| |
|
$27,000.01 to $28,000
|
40%
| |
|
$28,000.01 to $29,000
|
35%
| |
|
$29,000.01 to $29,900
|
30%
| |
|
$29,900.01 to $30,800
|
25%
| |
|
$30,800.01 to $31,700
|
20%
| |
|
$31,700.01 to $32,600
|
15%
| |
|
$32,600.01 to $33,500
|
10%
| |
|
$33,500.01 to $34,400
|
5%
| |
|
Income
|
Percentage of Exemption
| |
|---|---|---|
|
2008
| ||
|
$0 to $27,000
|
50%
| |
|
$27,000 to $28,000
|
45%
| |
|
$28,000 to $29,000
|
40%
| |
|
$29,000 to $30,000
|
35%
| |
|
$30,000 to $30,900
|
30%
| |
|
$30,900 to $31,800
|
25%
| |
|
$31,800 to $32,700
|
20%
| |
|
$32,700 to $33,600
|
15%
| |
|
$33,600 to $34,500
|
10%
| |
|
$34,500 to $35,400
|
5%
| |
|
Income
|
Percentage of Exemption
| |
|---|---|---|
|
2009
| ||
|
$0 to $28,000
|
50%
| |
|
$28,000 to $29,000
|
45%
| |
|
$29,000 to $30,000
|
40%
| |
|
$30,000 to $31,000
|
34%
| |
|
$31,000 to $31,900
|
30%
| |
|
$31,900 to $32,800
|
25%
| |
|
$32,800 to $33,700
|
20%
| |
|
$33,700 to $34,600
|
15%
| |
|
$34,600 to $35,500
|
10%
| |
|
$35,500 to $36,400
|
5%
| |
|
Income
|
Percentage of Exemption
| |
|---|---|---|
|
2010
| ||
|
$0 to $29,000
|
50%
| |
|
$29,000 to $30,000
|
45%
| |
|
$30,000 to $31,000
|
40%
| |
|
$31,000 to $32,000
|
35%
| |
|
$32,000 to $32,900
|
30%
| |
|
$32,900 to $33,800
|
25%
| |
|
$33,800 to $34,700
|
20%
| |
|
$34,700 to $35,600
|
15%
| |
|
$35,600 to $36,500
|
10%
| |
|
$36,500 to $37,400
|
5%
| |
