It is the purpose and intent of this article to implement legislation
which amended the Real Property Tax Law by adding a new § 459-c.
The new section allows a real property tax exemption for persons with
disabilities and limited incomes, provided that they meet certain
criteria as set forth in Real Property Tax Law § 459-c,
Subdivision 2, Paragraph B.
The Town Board of the Town of Penfield recognizes that there
are property owners in the Town of Penfield who are disabled and have
a limited income as a result of their disability.
[Amended 12-20-2000 by L.L. No. 6-2000; 11-20-2002 by L.L. No.
2-2002; 12-17-2003 by L.L. No. 5-2003; 2-21-2007 by L.L. No.
2-2007; 12-16-2015 by L.L. No. 3-2015]
Real property must meet the following criteria in order to be
eligible for this exemption:
A. Be owned by a person or persons with disabilities or 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. A disabled
person is a person with a physical or mental impairment, not due to
the 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 1)
certified to receive Social Security Disability Insurance (SSDI) or
Supplemental Security Income (SSI) benefits under the Federal Social
Security Act or 2) is certified to receive Railroad Retirement Disability
Benefits under the Federal Railroad Retirement Act, or 3) has received
a certificate from the State Commission for the Blind and Visually
Handicapped stating that such person is legally blind, 4) or is certified
to receive a United States Postal Service disability pension, or 5)
is certified to receive a United States Department of Veterans Affairs
disability pension pursuant to 38 U.S.C. § 1521. 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, or an award letter from the United States Postal
Service, or an award letter from the United States Department of Veterans
Affairs shall be submitted as proof of disability.
B. The combined income of all the owners of the real property cannot
exceed $25,999 in order to receive a fifty-percent exemption and cannot
exceed $34,400 to receive a pro-rated exemption in accordance with
the graduated income scale applicable to Real Property Tax Law § 467,
in accordance with the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
---|
|
$0 to $25,999
|
50%
|
|
$26,000 to $26,999
|
45%
|
|
$27,000 to $27,999
|
40%
|
|
$28,000 to $28,999
|
35%
|
|
$29,000 to $29,899
|
30%
|
|
$29,900 to $30,799
|
25%
|
|
$30,800 to $31,699
|
20%
|
|
$31,700 to $32,599
|
15%
|
|
$32,600 to $33,499
|
10%
|
|
$33,500 to $34,399
|
5%
|
|
$34,400 and over
|
0%
|
(1) The eligible income levels will then increase $1,000 annually through
2009, such that in 2009 there will be a fifty-percent exemption for
incomes up to $28,999 and a graduated reduction in exemption for incomes
more than $28,999 but less than $37,400.
(2) This article shall take effect immediately upon filing with the Secretary
of State and shall be effective for assessment rolls of the Town of
Penfield prepared on or after March 1, 2007.
C. Only those
persons meeting the requirements of Real Property Tax Law § 459-c
shall be entitled to the exemption hereby provided.
The Assessor of the Town of Penfield is hereby directed to accept
applications for real property tax exemptions for persons with disabilities
and limited incomes and, when satisfied that the application meets
all criteria, approve the application and to appropriately code the
assessment roll of the Town of Penfield to accurately reflect the
exemption on the entitled property.
This article shall take effect immediately upon filing with
the Secretary of State and shall be used in the preparation of assessment
rolls on or after March 1, 1998.