City of Plattsburgh, NY Article VI Exemption for Persons with Disabilities and Limited Income

[Adopted 7-21-2005; effective 1-1-2006 (Ch. 240, Art. V, § 240-28, of the 1989 Code)]

§ 306-30 Statutory authority.

The tax exemption authorized by Real Property Tax Law § 459-c is set forth in the text of this article.

§ 306-31 Maximum income level.

[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]

Pursuant to Real Property Tax Law § 459-c, the maximum income eligibility level for 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, shall be $29,000.

§ 306-32 Income limits.

[Last amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]

The sliding scale limits for the § RPTL 459-c tax exemption program are set forth as follows:

Annual Income	% Assessed Value Exempt
Less than $29,000	50%
$29,000 or more but less than $30,000	45%
$30,000 or more but less than $31,000	40%
$31,000 or more but less than $32,000	35%
$32,000 or more but less than $32,900	30%
$32,900 or more but less than $33,800	25%
$33,800 or more but less than $34,700	20%
$34,700 or more but less than $35,600	15%
$35,600 or more but less than $36,500	10%
$36,500 or more but less than $37,400	5%
Over $37,400	0

§ 306-33 Filing after taxable status date.

An application for an exemption may be filed with the Assessor after the taxable status date (March 1) but not later than the last date on which a petition with respect to complaints of assessments may be filed (Grievance Day), where failure to file a timely application resulted from:

A. A death of the applicant's spouse, child, parent, brother, or sister; or

B. An illness of the applicant or the applicant's spouse, child, parent, brother, or sister which actually prevents the applicant from filing on a timely basis as certified by a licensed physician.

§ 306-34 Transfer of title.

Pursuant to Real Property Tax Law § 459-c, where a person meeting the requirements for an exemption purchased property after the levy of taxes, such person may file an application for an exemption with the Assessor within 30 days of the transfer of title to such person.

§ 306-35 Renewals.

The Assessor is authorized to accept applications for renewal of exemptions after the taxable status date from owners of property that received the exemption on the preceding assessment roll if an application for renewal of the exemption is filed before the date for the hearing of complaints on real properly assessments.