[Adopted 1-11-1999 by L.L. No. 1-1999]
This article is adopted pursuant to authority of Real Property Tax Law § 459-c. All definitions, terms and conditions of such statute shall apply to this article.
Real property owned by a person with disabilities whose income is limited by such disabilities, and used as the legal residence of such person, shall be entitled to a partial exemption from taxation to the extent of 50% of assessed valuation.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
To be eligible for the exemption authorized by Real Property Tax Law § 459-c, the following income schedule shall apply. Any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance.