[Adopted 10-18-1999]
That the State of New York passed a new law
providing for partial tax exemption of real property to persons with
disabilities and limited income who are not receiving the partial
senior citizen tax exemption.
That the City of Lackawanna is interested in
granting a 50% tax exemption on real property owned by persons with
disabilities meeting the statutory qualifications.[1]
[1]
Editor's Note: See Real Property Tax Law § 459-c.
To be eligible, an applicant must have a physical
or mental impairment not due to current use of alcohol or illegal
drug use which substantially limits that 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 or working.
