Town of East Fishkill, NY
Dutchess County
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Table of Contents
Table of Contents
[Adopted 1-14-1999 by L.L. No. 1-1999]

§ 168-14 Exemption established.

A. 
The Town of East Fishkill hereby grants the exemption authorized pursuant to § 459-c of the Real Property Tax Law. 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 East Fishkill to the extent provided herein. Notwithstanding any other provision of law to the contrary, the provisions of this section 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 section, were such person or persons the owner or owners of such real property.
B. 
As used herein, a person with a disability is 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:
(1) 
Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the Federal Social Security Act;
(2) 
Is certified to receive railroad retirement disability benefits under the Federal Railway Retirement Act; or
(3) 
Has received a certificate from the state commission for the blind and visually handicapped stating that such person is legally blind.
C. 
In order to receive the exemption provided herein, 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.
D. 
As used herein, the term "sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.

§ 168-15 Extent of exemption.

A. 
No exemption shall be granted if the income of the owner or the combined income of owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $32,399.99. 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 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.
[Amended 1-11-2001 by L.L. No. 2-2001; 1-22-2004 by L.L. No. 2-2004[1]]
[1]
Editor's Note: This local law provided that it would apply to assessment rolls prepared on the basis of taxable status dates occurring on 3-1-2004.
B. 
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. The methods of computing net rental income and net income from self-employment shall be those provided in New York State Real Property Tax Law § 459-c, Subdivision 5.
C. 
Income shall not include a return of capital, gifts, inheritances or moneys earned through employment in the federal foster grandparent program.
D. 
The extent of the exemption granted shall depend on the annual income as calculated in the above section, and be as follows:
[Amended 1-11-2001 by L.L. No. 2-2001; 1-22-2004 by L.L. No. 2-2004[2]]
Annual Income
Percentage Assessed Valuation Exempt From Taxation
$24,000 or less
50%
More than $24,000, but less than $25,000
45%
$25,000 or more, but less than $26,000
40%
$26,000 or more, but less than $27,000
35%
$27,000 or more, but less than $27,900
30%
$27,900 or more, but less than $28,800
25%
$28,800 or more, but less than $29,700
20%
$29,700 or more, but less than $30,600
15%
$30,600 or more, but less than $31,500
10%
$31,500 or more, but less than $32,400
5%
[2]
Editor's Note: This local law provided that it would apply to assessment rolls prepared on the basis of taxable status dates occurring on 3-1-2004.
E. 
Any exemption provided by this section 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 Real Property Tax Law § 467 (persons 65 years of age or over), as implemented by the Town.

§ 168-16 Application for exemption.

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 such Assessor's office on or before the appropriate taxable status date; provided, however, that proof of a permanent disability need be submitted only in the year exemption pursuant to this section 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 this section on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date, and be approved in order for the exemption to continue to be granted. However, 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.