[Adopted 9-25-2023 by L.L. No. 5-2023]
This real property tax .exemption for persons with disabilities
and limited incomes is adopted pursuant to the authorization for same
in § 459-c of the New York State Real Property Tax Law.
As used in this article, the following terms shall have the
meanings indicated:
The adjusted gross income for federal income tax purposes
as reported on the applicant's federal or state income tax return
for the applicable income tax year, subject to any subsequent amendments
or revisions, plus any social security benefits not included in such
federal adjusted gross income; provided that if no such return was
filed for the applicable income tax year, the applicant's income
shall be determined based on the amounts that would have so been reported
if such a return had been filed, and any losses that were applied
to reduce the applicant's federal adjusted gross income shall
be subject to the following limitations:
The second most recent calendar year for which the owner
or owners filed a federal personal income tax return, except for owners
who file on the basis of a fiscal year the applicable tax year shall
be the most recent fiscal year for which an income tax return has
been filed.
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:
Is certified to receive social security disability insurance
(SSDI) or supplemental security income (SSI) benefits under the federal
Social Security Act; or
Is certified to receive railroad retirement disability benefits
under the federal Railroad Retirement Act; or
Has received a certificate from the State Commission for the
Blind stating that such person is legally blind; or
Is certified to receive a United States Postal Service disability
pension; or
Is certified to receive a United States Department of Veterans
Affairs disability pension pursuant to 38 U.S.C. § 1521.
A brother or a sister, whether related through half blood,
whole blood or adoption.
An award letter from the Social Security Administration or the
Railroad Retirement Board or a certification from the State Commission
for the Blind and Visually Handicapped shall be submitted as proof
of disability when making application for the exemption.
Pursuant to the provisions of § 459-c of the New York
State Real Property Tax Law, and as therein provided, the real property
owned by one or more persons with disabilities, or real property owned
by a person with a disability, or by one spouse, or both spouses,
or by siblings, at least one of whom has a disability, or whose income,
as hereinafter defined, is limited by reason of such disability, shall
be exempt from taxation by the City of Newburgh to the extent of 50%
of the assessed valuation thereof, as hereinafter provided.
The percentage of exemption shall be based on the annual income
ranges as specified herein, as follows:
|
Annual Income
|
Percentage of Assessed Valuation Exempt from Taxation
|
|---|---|
|
$3,000 but less than $29,000
|
50%
|
|
$29,000.01 but less than $29,999.99
|
45%
|
|
$30,000 but less than $30,999.99
|
40%
|
|
$31,000 but less than $31,999.99
|
35%
|
|
$32,000 but less than $32,899.99
|
30%
|
|
$32,900 but less than $33,799.99
|
25%
|
|
$33,800 but less than $34,699.99
|
20%
|
|
$34,700 but less than $35,599.99
|
15%
|
|
$35,600 but less than $36,499.99
|
10%
|
|
$36,500 but less than $37,399.99
|
5%
|
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 purpose pursuant to both this
article and § 467 of the New York State Real Property Tax
Law.
A.
Exemption from taxation for school purposes shall not be granted
in the case of real property where a child resides if such child attends
a public school of elementary or secondary education.
B.
No exemption shall be granted:
(1)
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 sums authorized
by the provisions of § 459-c of the New York State Real
Property Tax Law. Where title is vested in either spouse, their combined
income may not exceed such sum, except that, where one spouse, or
ex-spouse, 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.
(2)
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 this article.
(3)
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 New York State 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.
A.
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 March 1,
the appropriate taxable status date; provided, however, that proof
of a permanent disability need be submitted only in the year exemption
pursuant to this article is first sought or the disability is first
determined to be permanent.
B.
At least 60 days prior to March 1, the taxable status date, the Assessor
shall mail, to each person who is granted exemption pursuant to this
section on the latest complete 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 this article.
This article shall take effect on November 1, 2023, after the
filing of same with the Secretary of State and shall apply to assessment
rolls completed on or after such effective date.
