[Adopted 12-29-1999 by L.L. No. 2-1999]
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 Manlius to the extent of 50%
of the assessed valuation thereof as hereinafter provided.
[Amended 1-24-2001 by L.L. No. 1-2001; 1-22-2003 by L.L. No.
2-2003; 12-27-2006 by L.L. No. 12-2006; 12-21-2023 by L.L. No. 3-2023]
The maximum income exemption eligibility level
shall be increased in accordance with the following schedule:
|
Annual Income
|
Percentage Assessed Valuation Exempt from
Taxation
| |
|---|---|---|
|
$50,000 or less
|
50%
| |
|
$50,001 to $50,999
|
45%
| |
|
$51,000 to $51,999
|
40%
| |
|
$52,000 to $52,999
|
35%
| |
|
$53,000 to $53,899
|
30%
| |
|
$53,900 to $54,799
|
25%
| |
|
$54,800 to $55,699
|
20%
| |
|
$55,700 to $56,599
|
15%
| |
|
$56,600 to $57,499
|
10%
| |
|
$57,500 to $58,399
|
5%
|
A.
PERSON WITH A DISABILITY
(1)
(2)
(3)
SIBLING
As used in this article, the following terms shall
have the meanings indicated:
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:
Is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the federal Social Security Act; or
Is certified to receive Railroad Retirement
Disability benefits under the federal Railroad Retirement Act; or
Has received a certificate from the State Commission
for the Blind and Visually Handicapped stating that such person is
legally blind.
A brother or a sister, whether related through half blood,
whole blood or adoption.
B.
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.
A.
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.
B.
Exemption from taxation for school purposes shall
not be granted in the case of real property where a child resides
if such child attends a public school of elementary or secondary education.
No exemption shall be granted:
A.
If the income of the owner or the combined income
of the owners of the property for the income tax year immediately
preceding the date of making application for exemption exceeds the
sum of $26,000. "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.
[Amended 1-24-2001 by L.L. No. 1-2001; 1-22-2003 by L.L. No.
2-2003; 12-27-2006 by L.L. No. 12-2006]
(1)
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.
(2)
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, 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, wear
and tear of real or personal property held for the production of income.
B.
Unless the property is used exclusively for residential
purposes; provided, however, that in the event that any portion of
such property is not so used exclusively for residential purposes
but is used for other purposes, such portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by 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; 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
the care in the facility.
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 article 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 article 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. 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.
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 § 134-41 of this article, were such person or persons the owner or owners of such real property.
