[Adopted 12-14-1998 by L.L. No. 4-1998]
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 to the extent
of 50% of the assessed valuation thereof as hereinafter provided.
As used in this article, the following terms shall have the meanings
indicated:
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 is certified to
receive social security disability insurance (SSDI) or supplemental security
income (SSI) benefits under the Federal Social Security Act or is certified
to receive railroad retirement disability benefits under the Federal Railroad
Retirement Act or has received a certificate from the 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 a certificate from the State Commission for the Blind
and Visually Handicapped shall be submitted as proof of disability.
A brother or a sister, whether related through half blood, whole
blood or adoption.
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 from
the same municipal tax purpose pursuant to both this article and § 467
of the Real Property Tax 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.
No exemption shall be granted 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 $3,000, or
such other sum not less than $3,000, nor more than $18,500, as may be provided
by the local law, ordinance or resolution adopted pursuant to this section.
"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 moneys 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.
No exemption shall be granted unless the property is used exclusively
for residential purposes; provided, however, that in the event that 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
article.
No exemption shall be granted 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 or a residential health care facility, as defined in
§ 2301 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.
Disability must be submitted only in the year exemption pursuant to
this article is first sought or the disability is first determined to be permanent.
Notwithstanding any other provision of the 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 § 182-25 of this article, were such person or persons the owner or owners of such real property.
The exemption shall be as follows:
|
Annual Income
|
Percentage of Assessed
Valuation Exempt from Taxation
|
|---|---|
|
$0 to $16,499
|
50%
|
|
$16,500 but less than $17,499
|
45%
|
|
$17,500 but less than $18,499
|
40%
|
|
$18,500 but less than $19,499
|
35%
|
|
$19,500 but less than $20,399
|
30%
|
|
$20,400 but less than $21,299
|
25%
|
|
$21,300 but less than $22,199
|
20%
|
|
$22,200 but less than $23,099
|
15%
|
|
$23,100 but less than $23,999
|
10%
|
The meaning of words and expressions as used in this article shall be
identical to their meanings as used in § 459-c of the Real Property
Tax Law of the State of New York.
