[Adopted 11-24-1998 by L.L. No. 30-1998 (Ch. 458, Art. X,
of the 1985 Code)]
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 any municipal corporation in which located to the
extent of 50% of the assessed valuation thereof as hereinafter provided
in the following schedule:
|
Annual Income
|
Percentage of Assessed Valuation Exempt From Taxation
| |
|---|---|---|
|
More than (M) but less than (M + $1,000)
|
45%
| |
|
(M + $1,000) or more but less than (M + $2,000)
|
40%
| |
|
(M + $2,000) or more but less than (M + $3,000)
|
35%
| |
|
(M + $3,000) or more but less than (M + $3,900)
|
30%
| |
|
(M + $3,900) or more but less than (M + $4,800)
|
25%
| |
|
(M + $4,800) or more but less than (M + $5,700)
|
20%
| |
|
(M + $5,700) or more but less than (M + $6,600)
|
15%
| |
|
(M + $6,600) or more but less than (M + $7,500)
|
10%
| |
|
(M + $7,500) or more but less than (M + $8,400)
|
5%
|
|
M = maximum income exemption eligibility level.
|
For the purposes of this article, the following terms shall
have the meanings indicated:
An individual 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
Has received a certificate from the United States Department
of Veterans Affairs to receive a disability pension pursuant to 38
U.S.C. § 1521.
[Added 3-23-2010 by L.L. No. 16-2010]
A brother or a sister, whether related through half blood,
whole blood or adoption.
[Amended 3-23-2010 by L.L. No. 16-2010]
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 Department of Veterans Affairs shall be submitted as
proof of disability.
[Amended 12-20-2022 by L.L. No. 3-2023]
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 New
York 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 New York Real Property Tax Law.
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 $3,000, or
such other sum not less than $3,000 nor more than $26,000 beginning
July 1, 2006, $27,000 beginning July 1, 2007, $28,000 beginning July
1, 2008, $29,000 beginning July 1, 2009, and $50,000 beginning July
1, 2022. "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 the husband or wife, their combined income may not
exceed such sum, except that 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, or monies earned through employment in the federal
foster grandparent program, and any such income shall be offset by
all medical and prescription drug expenses actually paid which were
not reimbursed or paid for by insurance. In computing net rental income
and net income from self-employment, no depreciation deduction shall
be allowed for the exhaustion or wear and tear of real or personal
property held for the production of income.
[Amended 12-21-1999 by L.L. No. 2-2000; 12-5-2000 by L.L. No.
31-2000; 11-19-2002 by L.L. No. 22-2002; 2-24-2004 by L.L. No.
1-2004; 12-5-2006 by L.L. No. 61-2006; 12-20-2022 by L.L. No. 3-2023]
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 New York 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.
A.
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 appropriate taxing authority against
the assessed valuation of such real property; the reduction in 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.
A.
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.
B.
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
the 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 Subsection
A of this section, were such person or persons the owner or owners
of such real property.
