This article shall be known as the "Persons
With Disabilities and Limited Incomes Exemption Law of the Town of
Clay."
The purpose of this article is to grant a partial
exemption from taxation to persons with disabilities who have limited
incomes as provided in § 459-c of the Real Property Tax
Law of the State of New York.
The meanings of words and expressions as used
in this article shall be identical to their meanings as used in § 459-c
of the Real Property Tax Law of the State of New York.
[Amended 8-20-2001 by L.L. No. 1-2001]
The combined annual incomes of the owners with
disabilities of real property for the income tax year immediately
preceding the date of application for exemption shall be as defined
in § 459-c, subject to revisions made by resolution of the
Town Board.
This article shall apply to assessment rolls
prepared on the basis of a taxable status date occurring on or after
January 1, 1999.