Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
| |
---|---|---|
$0 to $26,000
|
50%
| |
$26,001 to $26,999
|
45%
| |
$27,000 to $27,999
|
40%
| |
$28,000 to $28,999
|
35%
| |
$29,000 to $29,899
|
30%
| |
$29,900 to $30,799
|
25%
| |
$30,800 to $31,699
|
20%
| |
$31,700 to $32,599
|
15%
| |
$32,600 to $33,499
|
10%
| |
$33,500 to $34,399
|
5%
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
| |
---|---|---|
$0 to $27,000
|
50%
| |
$27,001 to $27,999
|
45%
| |
$28,000 to $28,999
|
40%
| |
$29,000 to $29,999
|
35%
| |
$30,000 to $30,899
|
30%
| |
$30,900 to $31,799
|
25%
| |
$31,800 to $32,699
|
20%
| |
$32,700 to $33,599
|
15%
| |
$33,600 to $34,499
|
10%
| |
$34,500 to $35,399
|
5%
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
| |
---|---|---|
$0 to $28,000
|
50%
| |
$28,001 to $28,999
|
45%
| |
$29,000 to $29,999
|
40%
| |
$30,000 to $30,999
|
35%
| |
$31,000 to $31,899
|
30%
| |
$31,900 to $32,799
|
25%
| |
$32,800 to $33,699
|
20%
| |
$33,700 to $34,599
|
15%
| |
$34,600 to $35,499
|
10%
| |
$35,500 to $36,399
|
5%
|
Annual Income
|
Percentage of Assessed Value Exempt From
Taxation
| |
---|---|---|
$0 to $29,000
|
50%
| |
$29,001 to $29,999
|
45%
| |
$30,000 to $30,999
|
40%
| |
$31,000 to $31,999
|
35%
| |
$32,000 to $32,899
|
30%
| |
$32,900 to $33,799
|
25%
| |
$33,800 to $34,699
|
20%
| |
$34,700 to $35,599
|
15%
| |
$35,600 to $36,499
|
10%
| |
$36,500 to $37,399
|
5%
|
1.
|
The income of the owner or the combined income of the owners
of the property, from all sources, as set forth in New York State
Real Property Tax Law § 459-c, for the income tax year immediately
preceding the date of making application for exemption must not exceed
$27,899.99. "Income tax year" shall mean the twelve-month period for
which the owner or owners file a federal personal income tax return
or, if no such return is filed, the calendar year.
| |
2.
|
Only that portion of property used exclusively for residential
purposes shall be eligible for exemption pursuant to this chapter.
| |
3.
|
Except as otherwise provided for in New York State Real Property
Tax Law § 459-c, to be eligible for exemption pursuant to
this chapter, property must be the legal residence, and be occupied,
in whole or in part, by the disabled person.
| |
4.
|
Any exemption provided by this chapter 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
both an exemption pursuant to this chapter and a senior citizens'
tax exemption pursuant to Chapter 470 of the Laws of Westchester County.
| |
5.
|
Notwithstanding any other provision of this chapter to the contrary,
the provisions of this chapter 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 chapter,
were such person or persons the owner or owners of such real property.
|