[Added 3-9-2009 by L.L. No. 2-2009]
Real property located in the Village of Sea Cliff, 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 hereinafter defined, is limited by reason of such disability, shall be exempt from taxation imposed on property by the Village to the extent of 50% of the assessed valuations thereof, subject to the following provisions of this article.
For purposes of this article, the following terms shall have the following meanings:
- A. A person 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:
- (1) Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal Social Security Act; or
- (2) Is certified to receive railroad retirement disability benefits under the federal Railroad Retirement Act; or
- (3) Has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind; or
- (4) Is certified to receive a United States Postal Service disability pension.
- B. As proof of any such disability, 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 to the Village.
- INCOME TAX YEAR
- 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.
- A brother, or a sister, whether related through half blood, whole blood or adoption.
Any exemption from Village taxes provided by this article shall be computed after all other partial exemptions allowed by law, excluding the school tax relief (STAR) exemption authorized by Real Property Tax law § 425, have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption from Village real property taxes pursuant to both this article and any article under Chapter 117 of the Village Code that has been or is adopted pursuant to Real Property Tax Law § 467.
No exemption from Village real property taxation may be granted 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 the application for exemption, exceeds the maximum amount of income set forth in subsection A of § 117-44 of this article. Any exemption granted hereunder shall be granted only in accordance with the schedule set forth in Subsection B of § 117-44 of this article.
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.
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.
The exemption provided in this article is available only if the real property is:
Used exclusively for residential purposes; provided, however, that if any portion of such real property is not 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; and
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 care in the facility.
For purposes of this article, title to that portion of real property owned by a cooperative apartment corporation in which a tenant-stockholder of such corporation resides and which is represented by his or her share or shares of stock in such corporation as determined by its or their proportional relationship to the total outstanding stock of the corporation, including that owned by the corporation, shall be deemed to be vested in such tenant-stockholder.
That proportion of the assessment of such real property owned by a cooperative apartment corporation determined by the relationship of such real property vested in such tenant-stockholder to such entire parcel and the buildings thereon owned by such cooperative apartment corporation in which such tenant-stockholder resides shall be subject to exemption from taxation pursuant to this article, and any exemption so granted shall be credited by the Village against the assessed valuation of such real property; the reduction in Village real property taxes realized thereby shall be credited by the cooperative apartment corporation against the amount of such taxes otherwise payable by or chargeable to such tenant-stockholder.
Application for such exemption must be made annually by the owner, or all of the owners of the real property, on forms prescribed by the state board of real property services to be furnished by the Village Assessor and shall furnish the information and be executed in the manner required or prescribed in such forms, and shall be filed in the office of the Village Assessor on or before the Village taxable status date; provided, however, that proof of a permanent disability need be submitted only on the year exemption pursuant to this article is first sought or the disability is first determined to be permanent.
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 this article, were such person or persons the owner or owners of such real property.