[Adopted 12-7-1998 by L.L. No. 2-1998]
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.