[Adopted 9-8-2003 by L.L. No. 4-2003]
The Board of Trustees of the Village of Skaneateles
hereby enacts this article to provide a partial real property tax
exemption for real property owned by persons with disabilities whose
incomes are limited by reason of such disabilities.
[Amended 12-13-2004 by L.L. No. 4-2004; 5-14-2007 by L.L. No. 4-2007]
New York State Real Property Tax Law § 459-c authorizes the Village to adopt an exemption for a partial real property tax exemption for real property owned by persons with disabilities whose incomes are limited by reason of such disabilities to the extent provided by Chapter 187 of the Laws of 2006 in accordance with the following schedule:
|
Exemption
|
2006 Income Limits*
|
2007 Income Limits*
|
2008 Income Limits*
|
2009 Income Limits*
|
|---|---|---|---|---|
|
50%
|
$26,000
|
$27,000
|
$28,000
|
$29,000
|
|
45%
|
$27,000
|
$28,000
|
$29,000
|
$30,000
|
|
40%
|
$28,000
|
$29,000
|
$30,000
|
$31,000
|
|
35%
|
$29,000
|
$30,000
|
$31,000
|
$32,000
|
|
30%
|
$29,900
|
$30,900
|
$31,900
|
$32,900
|
|
25%
|
$30,800
|
$31,800
|
$32,800
|
$33,800
|
|
20%
|
$31,700
|
$32,700
|
$33,700
|
$34,700
|
|
15%
|
$32,600
|
$33,600
|
$34,600
|
$35,600
|
|
10%
|
$33,500
|
$34,500
|
$35,500
|
$36,500
|
|
5%
|
$34,400
|
$35,400
|
$36,400
|
$37,400
|
|
*Town taxable status of
|
3-1-2007
|
3-1-2008
|
3-1-2009
|
3-1-2010
|
|
For Town bills of
|
December 2007
|
December 2008
|
December 2009
|
December 2010
|
|
*Village will for bills of
|
May 2008
|
May 2009
|
May 2010
|
May 2011
|
Subject to and as defined in the provisions
of Real Property Tax Law § 459-c, a partial real property
tax exemption is hereby authorized for property owned by persons with
disabilities whose income is limited by reason of such disability
as specifically provided and determined by § 459-c.
The income eligibility levels for such exemption are hereby established at the maximum amounts authorized by Real Property Tax Law § 459-c, Subdivision 1(b), as described in § 195-18 of this article.
This article shall take effect immediately upon
its filing with the Secretary of State, to be applied to any assessment
roll prepared on the basis of the Village of Skaneateles taxable status
date occurring on or after January 1, 2004.
