Town of Parma, NY
Monroe County
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[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%