[Adopted 5-17-2000 by L.L. No. 6-2000]
This article is adopted pursuant to the authority of Real Property Tax Law § 459-c. All definitions, terms and conditions of such statute shall apply to this article.
Real property owned by a person with disabilities, whose income is limited by such disabilities, and used as the legal residence of such person, shall be entitled to a partial exemption from taxation to the extent of 50% of assessed valuation.
[Amended 5-21-2003 by L.L. No. 1-2003]
To be eligible for the exemption authorized by § 459-c of the Real Property Tax Law of the State of New York and implemented by this article, the maximum income of such person shall not exceed $21,500.
This article shall take effect immediately upon its filing with the office of the Secretary of State.