[Adopted 5-26-1998 by L.L. No. 2-1998]
[Amended 10-10-2000 by L.L. No. 2-2000; 12-10-2002 by L.L. No. 3-2002; 12-9-2003 by L.L. No. 5-2003; 11-22-2005 by L.L. No. 6-2005; 2-27-2007 by L.L. No. 2-2007]
All real property in the Town of Sweden, meeting the application, ownership, residency, income and use requirements of § 459-c of the Real Property Tax Law, shall receive an exemption equal to 50% of the property's assessed value. The maximum income for purposes of the fifty-percent exemption shall be equal to $26,000. The eligible income level will then increase $1,000 annually through 2009 for incomes up to $29,000.
The Town of Sweden has the further option of giving exemptions of less than 50% to persons with qualifying disabilities whose incomes are more than $26,000. Under this option, called the "sliding-scale option," a qualifying owner can have a yearly income as high as $34,400 and a five-percent exemption in places that are using the maximum limit. The eligible income levels will then increase $1,000 annually through 2009, such that there will be a graduated reduction in exemption for incomes more than $29,000 but less than $37,400.
[Added 11-22-2005 by L.L. No. 6-2005]
Section 459-c specifies the eligibility criteria for exemption:
Certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under Federal Social Security Act; or
Certified to receive railroad retirement disability benefits under the Federal Railroad Retirement Act; or
A recipient of a certificate of legal blindness from the State Commission for the Blind and Visually Handicapped.
Chapter 315 includes the definition of "disability" used in the Americans with Disabilities Act of 1990 (ADA): "a physical or mental impairment that substantially limits one or more of the major life activities." Persons who are disabled as the result of the current use of alcohol or illegal drug use will not be eligible for the exemption.
Editor's Note: See § 459-c of the Real Property Tax Law.
Any exemption provided by this article shall be computed after all other partial exemptions have been subtracted from the total assessed value. No parcel may receive an exemption pursuant to Real Property Tax Law § 459-c (disabled with limited income) and § 467 (aged with limited income).
[Amended 8-22-2006 by L.L. No. 3-2006]
Application for such exemption must be made annually by the owner, or all of the owners of the property, on application forms provided by the New York State Board of Real Property Services and filed in the Assessor's office on or before taxable status date, March 1; however, proof of a permanent disability need be submitted only in the year this exemption is first sought or the disability is first determined permanent. At least 60 days prior to taxable status date, the Assessor shall annually mail, to all exemption recipients listed on the latest completed assessment roll, an application form and a notice that such application must be filed on or before taxable status date.