[Adopted 6-17-2009 by L.L. No. 3-2009]
NOTE: This resolution does not incorporate Real Property Tax
Law § 459-c verbatim; certain sections of § 459-c
have been omitted or modified for the Town of Massena real property
tax exemption.
[Amended 11-18-2020 by L.L. No. 3-2020]
Real property owned by one or more persons with disabilities,
or real property owned by a spouse or both spouses, 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 for Town purposes to the extent as provided in the following
schedule:
|
Annual Income Equal to but Less Than
|
Percentage Exempt
|
|---|---|
|
$29,000
|
50%
|
[1]
Editor's Note: Administrative errors in this section were
revised by Res. No. 64 of 2009.
For purpose of 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; or
Is certified to receive a United States Postal Service disability
pension.
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 or an award letter from the
United States Postal Service shall be submitted as proof of disability.
A brother or a sister, whether related through half blood,
whole blood or adoption.
Any exemption provided by this article shall be computed after
all other partial exemptions allowed by law, excluding the school
tax relief (STAR) exemption authorized by § 425 of the Real
Property Tax 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.[1]
No exemption shall be granted:
A.Â
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 $29,000. "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. Where title is vested in either spouse,
combined income may not exceed such sum, except where the spouse or
ex-spouse 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. 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.)
[Amended 11-18-2020 by L.L. No. 3-2020]
B.Â
Unless the property is used exclusively for residential purposes;
provided, however, that in the event 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 section.
C.Â
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 section only to the extent that it exceeds the amount paid by
such person or spouse or sibling of such person for 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 section 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.
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 § 197-15 of this article, were such person or persons the owner or owners of such real property.
