[Adopted 10-15-2009 by L.L. No. 7-2009]
The purpose of this article is to adopt for the Town of Marcellus
the provision contained in § 459-c of the New York State
Real Property Tax Law (hereinafter referred to as "RPTL § 459-c")
authorizing local municipalities to provide for a partial real property
tax exemption for real property owned by persons with disabilities
whose incomes are limited by reason of such disabilities. The Town
Board of the Town of Marcellus desires to enact a local law in accordance
with the state law permitting qualified residents to receive this
tax exemption.
The meanings of words and expressions as used in this article
shall be identical to their meanings as used in RPTL § 459-c.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Effective January 1, 2010, and subject to the provisions of
RPTL § 459-c, 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 exempt from Town taxes according
to the following schedule:
|
Exemption
|
Income Limits: Commencing 3-1-2012
|
|---|---|
|
50%
|
$31,000
|
|
45%
|
$32,000
|
|
40%
|
$33,000
|
|
35%
|
$34,000
|
|
30%
|
$34,900
|
|
25%
|
$35,800
|
|
20%
|
$36,700
|
|
15%
|
$37,600
|
|
10%
|
$38,500
|
|
5%
|
$39,400
|
