[Adopted 11-16-1998 by L.L. No. 6-1998 (Ch. 120, Art. VI, of the 1987 Code)]
The New York State Legislature has adopted, and the Governor has signed into law, an amendment to § 459-c of the New York State Real Property Tax Law in relation to maximum exemptions allowable thereunder.
Those persons whose income, as is defined under § 459-c of the New York State Real Property Tax Law (or as it may, from time to time, be amended) is limited by reason of disability, shall be exempt from taxation by the town to the maximum exemption allowable pursuant to said Real Property Tax Law § 459-c.
This article shall apply to assessment rolls prepared on the basis of a taxable status date occurring on or after January 1, 1999.
This article shall take effect upon filing in accordance with the Municipal Home Rule Law.