[Adopted 1-26-1998 by L.L. No. 2-1998 (Ch. 72, Art. V, of
the 1983 Code)]
The purpose of this article is to provide for the exemption
from real property taxes of property owned by one or more persons
with disabilities as provided for in § 459-c of the Real
Property Tax Law of the State of New York, as enacted by Chapter 315
of the Laws of 1997.
[Amended 2-14-2000 by L.L. No. 1-2000; 4-14-2008 by L.L. No. 4-2008; 4-13-2009 by L.L. No. 4-2009]
Pursuant to the provisions of § 459-c of the Real
Property Tax Law, real property located in the Town of Kingsbury,
County of Washington, State of New York, which is 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, as hereafter defined, is limited by reason of such
disability, shall be exempt from taxation by the Town to the extent
provided in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
$0 to $18,000
|
50%
|
|
$18,000.01 to $18,999.99
|
45%
|
|
$19,000 to $19,999.99
|
40%
|
|
$20,000 to $20,999.99
|
35%
|
|
$21,000 to $21,899.99
|
30%
|
|
$21,900 to $22,799.99
|
25%
|
|
$22,800 to $23,699.99
|
20%
|
|
$23,700 to $24,599.99
|
15%
|
|
$24,600 to $25,499.99
|
10%
|
|
$25,500 to $26,399.99
|
5%
|
For the purposes of this article, the following terms shall
have the meanings indicated:
A brother or a sister, whether related through half blood,
whole blood or adoption.
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 working, and who:
A.
Is certified to receive Social Security Disability Insurance (SSDI)
or Supplemental Security Income (SSI) benefits under the Federal Social
Security Act;
B.
Is certified to receive Railroad Retirement Disability Benefits under
the Federal Railroad Retirement Act; or
C.
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 State Commission
of the Blind and Visually Handicapped shall be submitted as proof
of disability.
Any exemption provided by this article shall be computed after
all other partial exemptions allowed by law have been subtracted from
the total amount assessed; provided, however, that no parcel may receive
an exemption for the same municipal tax purpose pursuant to both this
article and § 467 of the Real Property Tax Law of the State
of New York.
No exemption shall be granted:
A.
If the income of the owner or the combined income of the owners of
the real property for the income year immediately preceding the date
of making application for exemption exceeds the sums as provided for
in this article. "Income tax year" shall mean 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. Where title
is vested in either the husband or the wife, their combined income
may not exceed such sum, except that where the husband or wife, or
ex-husband or ex-wife, is absent from the property due to divorce,
legal separation or abandonment, then only the income of the spouse
or ex-spouse residing on the property shall be considered and may
not exceed such sum. Such incomes shall include 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 tax year,
net rental income, salary or earnings, and net income from self-employment,
but 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 or wear
and tear of real or personal property held for the production of income.
B.
Unless the real property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not so used exclusively for residential purposes but used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided for in this
article.
C.
Unless the real property is the legal residence of and is occupied
in whole or in part by the disabled person; except where the disabled
person is absent from the residence while receiving health-related
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,
provided that any income accruing to that person shall be considered
income for purposes of this article only to the extent that it exceeds
the amount paid by such person or spouse or sibling of such person
for care in the facility.
Title to that portion of real property owned by a cooperative
apartment corporation in which a tenant-stockholder of such corporation
resides and which is represented by his share or shares of stock in
such corporation as determined by its or their proportional relationship
to the total outstanding stock of the corporation, including that
owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
That proportion of the assessment of such real property owned
by a cooperative apartment corporation determined by the relationship
of such real property vested in such tenant stockholder to such entire
parcel and the buildings thereon owned by such cooperative apartment
corporation in which such taxation pursuant to this article and any
exemption so granted shall be credited by the appropriate taxing authority
against the property taxes realized thereby and shall be credited
by the cooperative apartment corporation against the amount of such
taxes otherwise payable by or chargeable to such tenant-stockholder.
Application for this exemption must be made annually by the
owner or all of the owners of the property, on forms prescribed by
the State Board, and shall be filed in the appropriate assessor's
office on or before the appropriate taxable status date; provided,
however, that proof of a permanent disability need be submitted only
in the year exemption pursuant to this article is first sought or
the disability is first determined to be permanent.
Notwithstanding any other provision of law to the contrary,
the provisions of this article shall apply to real property held in
trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption, pursuant to this article,
were such person or persons the owner or owners of such real property.
This article shall take effect upon its filing with the Secretary
of State of the State of New York.
