[Added 6-9-2005 by L.L. No. 4-2005; amended in its entirety 3-8-2007 by L.L. No. 2-2007]
A. 
Pursuant to the authority of the Real Property Tax Law of the State of New York, § 459-c, there is hereby established in the Village of North Syracuse a graduated real property tax exemption for qualifying persons with disabilities as therein defined as set forth herein.
B. 
Graduated maximum income exemption eligibility levels to persons with qualifying disabilities shall be as set forth below. No exemption shall be granted for income tax years after 2010 greater than those allowed for income tax year 2010 unless otherwise determined by the Village Board of Trustees. This article shall apply to assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 2010.
[Amended 3-26-2009 by L.L. No. 3-2009]
Exemption
Maximum Income, Income Tax Year 2007
Maximum Income, Income Tax Year 2008
Maximum Income, Income Tax Year 2009
Maximum Income, Income Tax Year 2010
50%
$26,000
$27,000
$28,000
$29,000
45%
$27,000
$28,000
$29,000
$30,000
40%
$28,000
$29,000
$30,000
$31,000
35%
$29,000
$30,000
$31,000
$32,000
30%
$29,900
$30,900
$31,900
$32,900
25%
$30,800
$31,800
$32,800
$33,800
20%
$31,700
$32,700
$33,700
$34,700
15%
$32,600
$33,600
$34,600
$35,600
10%
$33,500
$34,500
$35,500
$36,500
5%
$34,400
$35,400
$36,400
$37,400
C. 
As prescribed by New York State Real Property Tax Law § 459-c, all out-of-pocket medical and prescription drug expenses actually paid which were not paid for by another party or reimbursed by insurance shall be excluded from the definition of "income" for the purpose of determining eligibility for the persons with disabilities and limited incomes partial real property tax exemption. Proof of the expenses and reimbursement must be submitted with the application by the applicable deadline.
[Added 11-9-2010 by L.L. No. 7-2010]