[Adopted 12-7-2006 by L.L. No. 2-2006]
This article shall be known and cited as a local law of the
Town of Pine Plains modifying the eligibility requirements and increasing
the maximum income eligibility to qualify for a partial exemption
from taxation to persons with disabilities and limited incomes pursuant
to the provisions of § 459-c(1)(a), (1)(b) and (5)(a) of
the Real Property Tax Law of the State of New York.
As of January 1, 2007, pursuant to Real Property Tax Law § 459-c(1)(a),
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, or real property owned by one or more
persons, some of whom qualify under § 459-c and § 467
of the Real Property Tax Law, and whose income, as hereinafter defined,
is limited by reason of such disability, shall be exempt from taxation
from any municipal corporation to the extent as hereinafter provided.
A.
As of July 1, 2006, the maximum income for qualified persons with
disabilities in accordance with § 459-c(1)(b) and § 459-c(5)
of the Real Property Tax Law shall be increased to $26,000, with a
schedule of partial exemptions as follows:
[Amended 2-15-2007 by L.L. No. 2-2007]
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
| |
|---|---|---|
|
$26,000 or less
|
50%
| |
|
$26,001 to $26,999
|
45%
| |
|
$27,000 to $27,999
|
40%
| |
|
$28,000 to $28,999
|
35%
| |
|
$29,000 to $29,900
|
30%
| |
|
$29,901 to $30,800
|
25%
| |
|
$30,801 to $31,700
|
20%
| |
|
$31,701 to $32,600
|
15%
| |
|
$32,601 to $33,500
|
10%
| |
|
$33,501 to $34,400
|
5%
|
B.
Commencing July 1, 2007, the maximum income eligibility level for
qualified persons with disabilities in accordance with § 459-c(1)(b)
and § 459-c(5) of the Real Property Tax Law shall be increased
to $27,000, with a schedule of partial exemptions as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
| |
|---|---|---|
|
$27,000 or less
|
50%
| |
|
$27,001 to $27,999
|
45%
| |
|
$28,000 to $28,999
|
40%
| |
|
$29,000 to $29,999
|
35%
| |
|
$30,000 to $30,900
|
30%
| |
|
$30,901 to $31,800
|
25%
| |
|
$31,801 to $32,700
|
20%
| |
|
$32,701 to $33,600
|
15%
| |
|
$33,601 to $34,500
|
10%
| |
|
$34,501 to $35,400
|
5%
|
C.
Commencing July 1, 2008, the maximum income eligibility level for
qualified persons with disabilities in accordance with § 459-c(1)(b)
and § 459-c(5) of the Real Property Tax Law shall be increased
to $28,000, with a schedule of partial exemptions as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
| |
|---|---|---|
|
$28,000 or less
|
50%
| |
|
$28,001 to $28,999
|
45%
| |
|
$29,000 to $29,999
|
40%
| |
|
$30,000 to $30,999
|
35%
| |
|
$31,000 to $31,900
|
30%
| |
|
$31,901 to $32,800
|
25%
| |
|
$32,801 to $33,700
|
20%
| |
|
$33,701 to $34,600
|
15%
| |
|
$34,601 to $35,500
|
10%
| |
|
$35,501 to $36,400
|
5%
|
D.
Commencing July 1, 2009, the maximum income eligibility level for
qualified persons with disabilities in accordance with § 459-c(1)(b)
and § 459-c(5) of the Real Property Tax Law shall be increased
to $29,000, with a schedule of partial exemptions as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
| |
|---|---|---|
|
$29,000 or less
|
50%
| |
|
$29,001 to $29,999
|
45%
| |
|
$30,000 to $30,999
|
40%
| |
|
$31,000 to $31,999
|
35%
| |
|
$32,000 to $32,900
|
30%
| |
|
$32,901 to $33,800
|
25%
| |
|
$33,801 to $34,700
|
20%
| |
|
$34,701 to $35,600
|
15%
| |
|
$35,601 to $36,500
|
10%
| |
|
$36,501 to $37,400
|
5%
|
