The State of New York has enacted legislation,
codified as § 459-c of the Real Property Tax Law and entitled
"Persons with disabilities and limited incomes." That statute went
into effect on August 16, 2000. It enables a local government to adopt
a local law, granting a partial exemption from real property taxes
to persons with disabilities who have limited income. The purpose
of this article is to grant the exemption authorized by § 459-c
of the Real Property Tax Law to real property owned by residents of
the Town of Mamaroneck who qualify for it.
As used in this article, the following terms
shall have the meanings indicated:
ASSESSOR
The Assessor of the Town of Mamaroneck.
DISABILITY
A physical or mental impairment, not due to current use of
alcohol or illegal drug use, which substantially limits a 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.
INCOME
A.
Includes 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 year), net rental income, salary
or earnings and net income from self-employment, but shall be offset
by all medical and prescription drug expenses actually paid by a person
with a disability which were not reimbursed or paid for by insurance.
"Income" 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.
Where title to the real property is vested in
either a husband or a wife, "income" shall include their combined
incomes, except where the husband or the wife, or the ex-husband or
ex-wife, is absent from the property due to divorce, legal separation
or abandonment, in which case only the income of the spouse or the
ex-spouse residing at the real property shall be considered.
C.
If a person with a disability is receiving health-care
as an inpatient of a residential health care facility as defined in
§ 2801 of the Public Health Law of the State of New York,
the "income" of such person shall be limited to the amount that such
person's income exceeds the amount paid by such person or the spouse
or a sibling of such person for care in such facility.
INCOME TAX YEAR
The twelve-month period for which the owner or owners of
the real property filed a federal personal income tax return or, if
no such return is filed, the calendar year.
OWNER
In addition to a person or entity vested with title in fee
simple absolute, includes a tenant-stockholder of a cooperative corporation.
PERSON WITH A DISABILITY
A person whose disability meets the criteria of the definition
of "disability" of this section 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 New York State Commission for the Blind and Visually Handicapped
shall be submitted as proof of disability.
REAL PROPERTY
The real estate for which an exemption under this article
is sought. "Real property" includes real estate held in trust solely
for the benefit of a person or persons who would be eligible to apply
for an exemption, pursuant to this article, were such person or persons
vested with title to that real property in fee simple absolute.
SIBLING
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended 2-26-2003 by L.L. No. 5-2003; 6-2-2004 by L.L. No.
11-2004; 3-21-2007 by L.L. No. 4-2007]
Except as provided in §
195-36 of this article, where the owner of real property is a person with a disability, or are one or more persons, both of whom have disabilities, or is a husband, wife, or both, and one of them is a person with a disability, or are siblings, at least one of whom has a disability and the income of the person with the disability is limited by reason of such disability, that real property shall be exempt from taxation by the Town of Mamaroneck to the extent set forth in the following table, provided an application for such exemption is made in accordance with the provisions of this article:
A. For the period expiring June 30, 2007:
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
|
---|
|
$0 to $26,000.00
|
50%
|
|
$26,000.01 to $26,999.99
|
45%
|
|
$27,000.00 to $27,999.99
|
40%
|
|
$28,000.00 to $28,999.99
|
35%
|
|
$29,000.00 to $29,899.99
|
30%
|
|
$29,900.00 to $30,799.99
|
25%
|
|
$30,800.00 to $31,699.99
|
20%
|
|
$31,700.00 to $32,599.99
|
15%
|
|
$32,600.00 to $33,499.99
|
10%
|
|
$33,500.00 to $34,399.99
|
5%
|
B. For the period commencing July 1, 2007, and expiring
on June 30, 2008:
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
|
---|
|
$0 to $27,000.00
|
50%
|
|
$27,000.01 to $27,999.99
|
45%
|
|
$28,000.00 to $28,999.99
|
40%
|
|
$29,000.00 to $29,999.99
|
35%
|
|
$30,000.00 to $30,899.99
|
30%
|
|
$30,900.00 to $31,799.99
|
25%
|
|
$31,800.00 to $32,699.99
|
20%
|
|
$32,700.00 to $33,599.99
|
15%
|
|
$33,600.00 to $34,499.99
|
10%
|
|
$34,500.00 to $35,399.99
|
5%
|
C. For the period commencing July 1, 2008, and expiring
on June 30, 2009:
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
|
---|
|
$0 to $28,000.00
|
50%
|
|
$28,000.01 to $28,999.99
|
45%
|
|
$29,000.00 to $29,999.99
|
40%
|
|
$30,000.00 to $30,999.99
|
35%
|
|
$31,000.00 to $31,899.99
|
30%
|
|
$31,900.00 to $32,799.99
|
25%
|
|
$32,800.00 to $33,699.99
|
20%
|
|
$33,700.00 to $34,599.99
|
15%
|
|
$34,600.00 to $35,499.99
|
10%
|
|
$35,500.00 to $36,399.99
|
5%
|
D. For the period commencing July 1, 2009:
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
|
---|
|
$0 to $29,000.00
|
50%
|
|
$29,000.01 to $29,999.99
|
45%
|
|
$30,000.00 to $30,999.99
|
40%
|
|
$31,000.00 to $31,999.99
|
35%
|
|
$32,000.00 to $32,899.99
|
30%
|
|
$32,900.00 to $33,799.99
|
25%
|
|
$33,800.00 to $34,699.99
|
20%
|
|
$34,700.00 to $35,599.99
|
15%
|
|
$35,600.00 to $36,499.99
|
10%
|
|
$36,500.00 to $37,399.99
|
5%
|
E. For the
period commencing June 1, 2023:
[Added 2-1-2023 by L.L. No. 1-2023]
Annual Income
|
Percentage of Assessed Value Exempt from Taxation
|
---|
$0 to $50,000
|
50%
|
$50,000.01 to $50,999.99
|
45%
|
$51,000 to $51,999.99
|
40%
|
$52,000 to $52,999.99
|
35%
|
$53,000 to $53,899.99
|
30%
|
$53,900 to $54,799.99
|
25%
|
$54,800 to $55,699.99
|
20%
|
$55,700 to $56,599.99
|
15%
|
$56,600 to $57,499.99
|
10%
|
$57,500 to $58,399.99
|
5%
|