[Adopted 3-17-1998 by L.L. No. 2-1998]
This exemption is in accordance with New York
State Real Property Tax Law § 459-c and specifies the eligibility
criteria for the exemption: certified to receive Social Security Disability
Insurance (SSDI), or Supplemental Security Income (SSI) benefits under
the Federal Social Security Act; or certified to receive Railroad
Retirement Disability Benefits under the Federal Railroad Retirement
Act; or a recipient of a certificate of legal blindness from the State
Commission for the Blind and Visually Handicapped. The law includes
a definition of disability used in the Americans with Disabilities
Act of 1990 (ADA): "A physical or mental impairment that substantially
limits one or more of the major life activities." Persons who are
disabled as a result of the current use of alcohol or illegal drug
use will not be eligible for the exemption. Persons receiving the
Disability Tax Exemption retain their eligibility for the STAR exemption.
[Amended 2-20-2001 by L.L. No. 1-2001; 11-6-2002 by L.L. No.
4-2002; 12-2-2003 by L.L. No. 2-2003; 2-6-2007 by L.L. No. 2-2007; 3-5-2019 by L.L. No. 2-2019]
The income limits are based on a sliding scale
starting with:
|
Annual Income
|
Percentage of Assessed Valuation Exempt
from Taxation
|
|---|---|
|
$0 to $29,000
|
50%
|
|
$29,001 to $30,000
|
45%
|
|
$30,001 to $31,000
|
40%
|
|
$31,001 to $32,000
|
35%
|
|
$32,001 to $32,900
|
30%
|
|
$32,901 to $33,800
|
25%
|
|
$33,801 to $34,700
|
20%
|
|
$34,701 to $35,600
|
15%
|
|
$35,601 to $36,500
|
10%
|
|
$36,501 to $37,400
|
5%
|
