It is the purpose of this article to provide
for a partial exemption from taxation to persons with disabilities
who have limited incomes. The partial exemption provided under this
article is authorized by § 459-c of the Real Property Tax
Law.
For the purposes of this article, the following
terms shall have the meanings given them in § 459-c of the
Real Property Tax Law: "disability," "income," "income tax year" and
"sibling."
Exemptions pursuant to this article, as authorized by § 459-c of the Real Property Tax Law, shall be calculated in the same matter as set forth in Article
II, §
225-4, of the East Hampton Town Code, and the same may hereafter be amended by resolution of the Town Board adopted after the holding of a duly noticed public hearing.
This local law is subject to all the terms,
exceptions and conditions contained in § 459-c of the Real
Property Tax Law.
The provisions of this local law are severable.
If any provision of this local law or its application to any person
or circumstances is held invalid, said invalidity shall not affect
any other provision or application of this local law which can be
given effect without the invalid provision or application of the local
law.
This local law shall take effect immediately
upon filing with the Secretary of State as required by law.