[Adopted 5-18-1998 by L.L. No. 3-1998[1] (Ch. 40, Art. IV, of the 1966 Codification)]
[1]
Editor's Note: This local law also repealed L.L. No. 2-1998, Real Property Tax Law Exemption for Disabled, adopted 4-20-1998.
The purpose of this article is to afford a partial exemption from taxation to qualifying eligible persons with disabilities and who have limited incomes in the Town of Lancaster.
[Amended 3-19-2001 by L.L. No. 3-2001; 2-24-2003 by L.L. No. 1-2003; 4-5-2004 by L.L. No. 2-2004; 9-8-2008 by L.L. No. 1-2008]
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, and whose income, as hereafter defined, is limited by reason of such disability, shall be exempt from taxation by the Town of Lancaster as provided in the following schedule:
Annual Income
Percentage of Assessed Valuation Exempt From Taxation
Not more than $27,000
50%
More than $27,000 but less than $28,000
45%
More than $28,000 but less than $29,000
40%
More than $29,000 but less than $30,000
35%
More than $30,000 but less than $30,900
30%
More than $30,900 but less than $31,800
25%
More than $31,800 but less than $32,700
20%
More than $32,700 but less than $33,600
15%
More than $33,600 but less than $34,500
10%
More than $34,500 but less than $35,400
5%
[Added 6-15-2009 by L.L. No. 2-2009]
A. 
Real property altered, installed, or improved to remove architectural barriers in existing property for persons with disabilities subsequent to the American with Disabilities Act of 1990 (Public Law SS 101-336, 42 U.S.C. § 12101 et seq.) is exempt from taxation to the extent of any increase in value attributable to these improvements. These improvements are exempt for up to 10 years from special ad valorem levies as well as from general municipal and school taxes, but are liable for special assessments.
B. 
Amount is limited to alterations or improvements commenced after the local option becomes effective. If alterations or improvements were commenced prior to the effective date of the local option but constructed subsequent to the Americans with Disabilities Act of 1990, these improvements also are exempt from taxation.
Year Of Exemption
Percentage of Assessed Valuation Exempt From Taxation
1
50%
2
45%
3
40%
4
35%
5
30%
6
25%
7
20%
8
15%
9
10%
10
5%
For purposes of this article, the following terms shall have the meanings indicated:
PERSON WITH A DISABILITY
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 and working, and who:
A. 
Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal Social Security Act;
B. 
Is certified to receive railroad retirement disability benefits under the Federal Railroad Retirement Act; or
C. 
Has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind.
An award letter from the Social Security Administration or the Railroad Retirement Board or a certificate from the State Commission for the Blind and Visually Handicapped shall be submitted as proof of disability.
SIBLING
A brother or sister, whether related through half blood, whole blood or adoption.
Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed; provided, however, that no parcel may receive an exemption for the same municipal tax purposes pursuant to both §§ 459-c 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 property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $18,500, adopted pursuant to § 459-c of the Real Property Tax Law.
(1) 
"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 title is vested in either the husband or the wife, their combined income may not exceed such sum, except that 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 of a capital asset 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 if the Town Board, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
(2) 
In computing net rental income and net income from self-employment no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.
B. 
Unless the 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 § 459-c of the Real Property Tax Law.
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 section 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.
Application for such exemption must be made annually by the owner or all of the owners of the property on forms prescribed by the State Board and shall be filed in the Assessor's office on or before the appropriate taxable status date; provided, however, that proof of permanent disability need be submitted only in the year that the exemption, pursuant to § 459-c of the Real Property Tax Law, is first sought or the disability is first determined to be permanent.
At least 60 days prior to the appropriate taxable status date, the Assessor shall mail, to each person who was granted exemption pursuant to § 459-c of the Real Property Tax Law 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 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 Subdivision 1 of § 459-c of the Real Property Tax Law, were such person or persons the owner or owners of such real property.
This article shall take effect upon mailing, filing and publication as required by law.