[Adopted 7-12-2005 by L.L. No. 3-2005]
The Board hereby finds and determines that it is in the best
interests of the Town to offer to its residents with disabilities
and limited incomes a real property tax exemption. Therefore, the
purpose of this article is to provide the maximum benefit permissible
to the residents of the Town with disabilities and limited incomes.
As used in 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, 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 stating that such person is legally blind; or
[Amended 7-8-2014 by L.L.
No. 1-2014]
Is certified to receive a United States Postal Service disability
pension; or
Is certified to receive a United States Department of Veterans
Affairs disability pension pursuant to 38 U.S.C. § 1521.
[Added 7-8-2014 by L.L.
No. 1-2014]
An award letter from the Social Security Administration or the
Railroad Retirement Board, a certificate from the State Commission
for the Blind, an award letter from the United States Postal Service
or an award letter from the United States Department of Veterans Affairs
shall be submitted as proof of disability.
[Amended 7-8-2014 by L.L.
No. 1-2014]
A brother or a sister, whether related through half blood,
whole blood or adoption.
A.
Pursuant to the provisions of § 459-c of the Real Property Tax
Law, real property located in the Town of Hartford, County of Washington,
State of New York, which is 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, or real property owned by one
or more persons, some of whom qualify under this article and the others
of whom qualify under Real Property Tax Law § 467, and whose
income as hereafter defined is limited by reason of such disability,
shall be exempt from taxation by the Town to the extent provided in
the following schedule:
[Amended 2-14-2006 by L.L. No. 1-2006[1]]
|
Annual Income
|
Percentage of Assessed Valuation
Exempt from Taxation
| |
|---|---|---|
|
$0 to $24,000
|
50%
| |
|
$24,001 to $25,000
|
45%
| |
|
$25,001 to $26,000
|
40%
| |
|
$26,001 to $27,000
|
35%
| |
|
$27,001 to $27,900
|
30%
| |
|
$27,901 to $28,800
|
25%
| |
|
$28,801 to $29,700
|
20%
| |
|
$29,701 to $30,600
|
15%
| |
|
$30,601 to $31,500
|
10%
| |
|
$31,501 to $32,400
|
5%
|
B.
Exemption from taxation for school purposes shall not be granted
in the case of real property where a child resides if such child attends
a public school of elementary or secondary education.
Any exemption provided by this article shall be computed after
all other partial exemption 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.
No exemption shall be granted:
A.
If the income of the owner or the combined income of the owners of
the real property for the income tax year immediately preceding the
date of making application for exemption exceeds the sums provided
for in this article. "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
the title is vested in either the husband or 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 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, 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, wear
and tear of real or personal property held for the production of income.
B.
Unless the real 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 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 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.
Application for such exemption must be made annually by the owner
or all of the owners of the property, on forms prescribed by the Commissioner
of Taxation and Finance, and shall be filed in the Town Assessor's
office on or before the appropriate taxable status date; provided,
however, 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.[1]
B.
At least 60 days prior to the appropriate taxable status date, the
Town 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
the 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 this article
were such person or persons the owner or owners of such real property.
This article shall apply to assessment rolls on the basis of
taxable status dates occurring on or after January 1, 2006, and each
year thereafter.
