[Adopted 8-10-1998 by L.L. No. 8-1998]
The purpose of this article is to provide a tax exemption upon real property for persons with disabilities and with limited incomes. Real Property Tax Law § 459-c(1)(b) allows the town to increase the maximum income eligibility level as indicated in § 166-19, Exemption granted.
As used in this article, unless the context or subject matter requires, the following terms shall have the meanings indicated:
ANNUAL INCOME
In accordance with § 459-c of the Real Property Tax Law, the income of the owner or combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption.
DISABILITY
In accordance with § 459-c of the Real Property Tax Law, a person with a disability is one who has a physical or mental impairment, not due to current use of alcohol or illegal drug use, which substantially limits such person's ability to engage in one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning and walking and who is certified to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI) benefits under the Federal Social Security Act, or is certified to receive Railroad Retirement Disability Benefits under the Federal Railroad Retirement Act or has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind.
INCOME TAX YEAR
In accordance with § 459 of the Real Property Tax Law, the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year.
SIBLING
In accordance with § 459-c of the Real Property Tax Law, "sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.
[Amended 2-28-2001 by L.L. No. 1-2001; 2-7-2005 by L.L. No. 3-2005; 12-18-2006 by L.L. No. 5-2006; 2-4-2008 by L.L. No. 1-2008; 1-20-2009 by L.L. No. 1-2009; 1-19-2010 by L.L. No. 1-2010[1]; 10-11-2022 by L.L. No. 5-2022[2]]
Real property owned by one or more persons with disabilities, or real property owned by a husband, wife or both, or by siblings, at least one of whom has a disability and whose income is limited by reason of such disability, shall be exempt from taxation by the Town to the extent of the percentage of the assessed valuation thereof set forth in the following Schedule of Exemptions. [Note: Pursuant to the powers given to a municipal corporation in Real Property Tax Law § 459-c(l)(b), the figure represented herein as "(M)" shall be $50,000 in the Town of Newburgh.]
Schedule of Exemptions
Annual Income
Percentage Assessed Valuation Exempt From Taxation
(M) or less
50%
More than (M) but less than (M) plus $1,000
45%
(M) plus $1,000 or more but less than (M) plus $2,000
40%
(M) plus $2,000 or more but less than (M) plus $3,000
35%
(M) plus $3,000 or more but less than (M) plus $3,900
30%
(M) plus $3,900 or more but less than (M) plus $4,800
25%
(M) plus $4,800 or more but less than (M) plus $5,700
20%
(M) plus $5,700 or more but less than (M) plus $6,600
15%
(M) plus $6,600 or more but less than (M) plus $7,500
10%
(M) plus $7,500 or more but less than (M) plus $8,400
5%
[1]
Editor's Note: This local law also provided that the annual income limits for exemptions for persons with a disability which are increased by the amendments contained in this local law shall apply to assessed valuations for the 3-1-2010, taxable status date and thereafter. The amendment shall not apply retroactively.
[2]
Editor's Note: This local law also provided that the annual income limits for exemptions for persons with a disability which are increased by the amendments contained in this local law shall apply to assessed valuations for the 3-1-2023, taxable status date and thereafter. The amendment shall not apply retroactively.
No exemption shall be granted to real property unless the conditions and restrictions set forth in § 459-c of the Real Property Tax Law are met.
Application for such exemption must be made by the owner or all the owners of the property on forms prescribed by the State Board to be furnished by the Town on or before the taxable status date of the Town. However, proof of a permanent disability need be submitted only in the year exemption is first sought or the disability is first determined to be permanent.
At least 60 days prior to the appropriate taxable status date, the Town Assessor shall mail to each person who was granted exemption pursuant to this article on the latest completed assessment roll an application form and a notice that such application must be filed on or before the taxable status date and be approved in order for the exemption to be granted. Failure to mail such application form or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.