[Adopted 2-9-1999 by L.L. No. 2-1999]
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.
[Amended 2-13-2001 by L.L. No. 4-2001]
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 and in accordance with the schedule set forth in § 200-13.
[Amended 2-13-2001 by L.L. No. 4-2001; 2-26-2007 by L.L. No. 3-2007; 2-12-2008 by L.L. No. 2-2008]
Subject to the provisions of the Real Property
Tax Law of the State of New York (RPTL), § 459-c, real property
owned by a person with disabilities whose income is limited by such
disabilities, and which property is used as the legal residence of
such person, shall be exempt from town taxes according to the following
schedule:
|
Exemption
|
Income Limits
Commencing 3-1-2008
|
Income Limits
Commencing 3-1-2009
|
Income Limits
Commencing 3-1-2010
|
|---|---|---|---|
|
45%
|
$27,000
|
$28,000
|
$29,000
|
|
40%
|
$28,000
|
$29,000
|
$30,000
|
|
50%
|
$29,000
|
$30,000
|
$31,000
|
|
35%
|
$30,000
|
$31,000
|
$32,000
|
|
30%
|
$30,900
|
$31,900
|
$32,900
|
|
25%
|
$31,800
|
$32,800
|
$33,800
|
|
20%
|
$32,700
|
$33,700
|
$34,700
|
|
15%
|
$33,600
|
$34,600
|
$35,600
|
|
10%
|
$34,500
|
$35,500
|
$36,500
|
|
5%
|
$35,400
|
$36,400
|
$37,400
|
