The purpose of this article is to provide a tax exemption upon real property for persons with disabilities and with limited incomes. Real Property Tax Law § 459-c(1)(b) allows the town to increase the maximum income eligibility level as indicated in §
166-19, Exemption granted.
As used in this article, unless the context
or subject matter requires, the following terms shall have the meanings
indicated:
ANNUAL INCOME
In accordance with § 459-c of the Real Property
Tax Law, the income of the owner or combined income of the owners
of the property for the income tax year immediately preceding the
date of making application for exemption.
DISABILITY
In accordance with § 459-c of the Real Property
Tax Law, 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 walking 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.
INCOME TAX YEAR
In accordance with § 459 of the Real Property Tax
Law, 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.
SIBLING
In accordance with § 459-c of the Real Property
Tax Law, "sibling" shall mean a brother or a sister, whether related
through half blood, whole blood or adoption.
[Amended 2-28-2001 by L.L. No. 1-2001; 2-7-2005 by L.L. No.
3-2005; 12-18-2006 by L.L. No. 5-2006; 2-4-2008 by L.L. No.
1-2008; 1-20-2009 by L.L. No. 1-2009; 1-19-2010 by L.L. No.
1-2010; 10-11-2022 by L.L. No. 5-2022]
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
is limited by reason of such disability, shall be exempt from taxation
by the Town to the extent of the percentage of the assessed valuation
thereof set forth in the following Schedule of Exemptions. [Note:
Pursuant to the powers given to a municipal corporation in Real Property
Tax Law § 459-c(l)(b), the figure represented herein as
"(M)" shall be $50,000 in the Town of Newburgh.]
Schedule of Exemptions
|
---|
Annual Income
|
Percentage Assessed Valuation Exempt From
Taxation
|
---|
(M) or less
|
50%
|
More than (M) but less than (M) plus $1,000
|
45%
|
(M) plus $1,000 or more but less than (M) plus
$2,000
|
40%
|
(M) plus $2,000 or more but less than (M) plus
$3,000
|
35%
|
(M) plus $3,000 or more but less than (M) plus
$3,900
|
30%
|
(M) plus $3,900 or more but less than (M) plus
$4,800
|
25%
|
(M) plus $4,800 or more but less than (M) plus
$5,700
|
20%
|
(M) plus $5,700 or more but less than (M) plus
$6,600
|
15%
|
(M) plus $6,600 or more but less than (M) plus
$7,500
|
10%
|
(M) plus $7,500 or more but less than (M) plus
$8,400
|
5%
|
No exemption shall be granted to real property
unless the conditions and restrictions set forth in § 459-c
of the Real Property Tax Law are met.
Application for such exemption must be made
by the owner or all the owners of the property on forms prescribed
by the State Board to be furnished by the Town on or before the taxable
status date of the Town. However, proof of a permanent disability
need be submitted only in the year exemption is first sought or the
disability is first determined to be permanent.
At least 60 days prior to the appropriate taxable
status date, the Town 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 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 on
property owned by such person.