[Added 3-9-2009 by L.L. No. 2-2009[1]]
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 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:
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.
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.
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.
A.
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.
B.
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.
C.
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.
D.
The exemption provided in this article is available only if the real
property is:
(1)
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
(2)
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.
Income limitations are as follows:
A.
Maximum income amount: $36,400.
B.
Exemption schedule.
|
Annual Income
|
Percentage of Assessed
Valuation Exempt From Taxation
|
|---|---|
|
$0 to $28,000
|
50%
|
|
$28,000 or more to $29,000
|
45%
|
|
$29,000 or more to $30,000
|
40%
|
|
$30,000 or more to $31,000
|
35%
|
|
$31,000 or more to $31,900
|
30%
|
|
$31,900 or more to $32,800
|
25%
|
|
$32,800 or more to $33,700
|
20%
|
|
$33,700 or more to $34,600
|
15%
|
|
$34,600 or more to $35,500
|
10%
|
|
$35,500 or more to $36,400
|
5%
|
A.
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.
B.
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.
