[Adopted 2-1-1999 by L.L. No. 2-1999]
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 Real Property Tax Law.
Pursuant to the provisions of § 459-c
of the 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 husband, wife, or both, or by siblings, at least one of whom
has a disability, shall be exempt from taxation by the City of Beacon
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
|
|---|---|
|
$0 to $18,500
|
50%
|
|
$18,501 to $19,500
|
45%
|
|
$19,501 to $20,500
|
40%
|
|
$20,501 to $21,500
|
35%
|
|
$21,501 to $22,400
|
30%
|
|
$22,401 to $23,300
|
25%
|
|
$23,301 to $24,200
|
20%
|
|
$24,201 to $25,100
|
15%
|
|
$25,101 to $26,000
|
10%
|
|
$26,001 to $26,900
|
5%
|
As used in this article, the following terms
shall have the meanings indicated:
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 oneself, 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 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.
A brother or a 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
purpose pursuant to both this section and § 467 of this
title.[1]
[1]
Editor's Note: See § 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
sum of $3,000 or such other sum not less than $3,000 nor more than
$18,500. "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 moneys 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. 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.
(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 section.
(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 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 § 199-12 of this article, were such person or persons, the owner or owners of such real property.
This article shall take effect immediately upon
the filing of same with the Secretary of State and shall apply to
assessment rolls completed on or after such effective date.
