[Adopted 1-14-1999 by L.L. No. 1-1999]
A.
The Town of East Fishkill hereby grants the exemption
authorized pursuant to § 459-c of the Real Property Tax
Law. 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, as hereafter
defined, is limited by reason of such disability, shall be exempt
from taxation by the Town of East Fishkill to the extent provided
herein. Notwithstanding any other provision of law to the contrary,
the provisions of this section 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 section,
were such person or persons the owner or owners of such real property.
B.
As used herein, 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:
(1)
Is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the Federal Social Security Act;
(2)
Is certified to receive railroad retirement disability
benefits under the Federal Railway 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.
C.
In order to receive the exemption provided herein,
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 shall be submitted as proof of disability.
D.
As used herein, the term "sibling" shall mean a brother
or a sister, whether related through half blood, whole blood or adoption.
A.
No exemption shall be granted if the income of the
owner or the combined income of owners of the property for the income
tax year immediately preceding the date of making application for
exemption exceeds the sum of $43,399.99. "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 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.
[Amended 1-11-2001 by L.L. No. 2-2001; 1-22-2004 by L.L. No. 2-2004[1]; 12-14-2023 by L.L. No. 6-2023]
[1]
Editor's Note: This local law provided that
it would apply to assessment rolls prepared on the basis of taxable
status dates occurring on 3-1-2004.
B.
Such income 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. The
methods of computing net rental income and net income from self-employment
shall be those provided in New York State Real Property Tax Law § 459-c,
Subdivision 5.
C.
Income shall not include a return of capital, gifts,
inheritances or moneys earned through employment in the federal foster
grandparent program.
D.
The extent of the exemption granted shall depend on
the annual income as calculated in the above section, and be as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
$35,000 or less
|
50%
|
|
$35,000 to $35,999
|
45%
|
|
$36,000 to $36,999
|
40%
|
|
$37,000 to $37,999
|
35%
|
|
$38,000 to $38,899
|
30%
|
|
$38,900 to $39,799
|
25%
|
|
$39,800 to $40,699
|
20%
|
|
$40,700 to $41,599
|
15%
|
|
$41,600 to $42,499
|
10%
|
|
$42,500 to $43,399
|
5%
|
|
$43,400 or more
|
0%
|
[2]
Editor's Note: This local law provided that
it would apply to assessment rolls prepared on the basis of taxable
status dates occurring on 3-1-2004.
E.
Any exemption provided by this section 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 section and Real Property Tax Law § 467 (persons
65 years of age or over), as implemented by the Town.
Application for such 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 such 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 section is first sought or
the disability is first determined to be permanent. At least 60 days
prior to the appropriate taxable status date, the Assessor shall mail
to each person who was granted exemption pursuant to this section
on the latest completed assessment roll an application form and a
notice that such application must be filed on or before taxable status
date, and be approved in order for the exemption to continue to be
granted. However, 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.
