[Adopted 2-20-2001 by L.L. No. 6-2001]
A. 
A partial exemption from taxation to the extent of 50% of assessed valuation of real property which is owned by certain persons with disabilities, and whose income is limited as hereinafter set forth by reason of such disability, and who meet the requirements and definitions as set forth in § 459-c of the New York State Real Property Tax Law, is hereby granted.
B. 
The provisions of §§ 459-c(1) through 459-c(9) of the New York State Real Property Tax Law are adopted as if fully set forth in this article.
[Amended 11-26-2002 by L.L. No. 7-2002; 2-24-2004 by L.L. No. 1-2004; 12-26-2006 by L.L. No. 3-2007]
The maximum income level for the fifty-percent exemption is established at $26,000. Beginning July 1, 2007, the maximum income level for the fifty-percent exemption is established at $27,000. Beginning July 1, 2008, the maximum income level for the fifty-percent exemption is established at $28,000. Beginning July 1, 2009, the maximum income level for the fifty-percent exemption is established at $29,000.
If the income of the owner or the combined income of the owners shall be within the ranges set forth in § 255-3 of this Code, they will receive a percentage of exemption as set forth in § 255-3 of this Code.