[Adopted 5-9-2000 by L.L. No. 2-2000]
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 hereinafter defined, is limited
by reason of such disability, shall be exempt from taxation by the Town of
Brant, as authorized by § 459-c of the Real Property Tax Law, to
the extent of 50% of the assessed valuation thereof as hereinafter provided.
[Editor's Note: Pursuant to L.L. No. 2-2001, adopted 7-10-2001, the
Town of Grant adopted anual income amounts promulgated by the Erie County
Legislature for partial exemption from real property taxation pursuant to
§ 459-c of the Real Property Tax Law to persons with disabilities
who have limited incomes.]
As used in this article, the following words shall have the following
meanings:
A brother or a sister, whether related through whole blood, half
blood or adoption.
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 (i) is certified to receive social
security disability insurance (SSDI) or supplemental security income (SSI)
under the federal Social Security Act; or (ii) is certified to receive railroad
retirement disability benefits under the federal Railroad Retirement Act;
or (iii) has received a certificate from the New York State Commission for
the Blind and Visually Handicapped stating that such person is legally blind.
An award letter from the Social Security Administration or the Railroad Retirement
Board or the New York 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 municipal tax purpose pursuant lo both this article and § 467
of the Real Property Tax Law.
No exemption shall be granted:
A.
If the income of 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 limits provided in §§ 145-6
and 145-7 of this article. "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 the 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 or 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. 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 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 lo taxation and the remaining portion
shall be entitled to the exemption provided by this article;
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 or
as an in-patient of a residential health care facility, as defined in § 2800
of the Public Health Law, provided that any income accruing to that person
shall be considered income for purposes of this article 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.
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 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 article, and exemption so granted shall be credited
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.
Application for such exemption shall 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 appropriate Assessor's office on or before
the appropriate taxable status date; provided, however, that 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 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 the taxable status date and be
approved in order for the exemption to continue to be granted. Failure to
mail such application form or the failure of such person to receive the same
shall not prevent the levy, collection and enforcement of the payment of the
taxes owned by such person.
Notwithstanding any other provision 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 § 145-5 of this article, were
such person or persons the owner or owners of such real property.
This article shall be effective for the 2002 tax year.
