This exemption establishes Real Property Tax Exemption for persons with disabilities and limited income in accordance with Section 459-c of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # IL 020-06 under County of Niagara Local Law # 2-2016.
• Publication – Q & A Exemption for Persons with Disabilities and Limited Income
• Description of exemption
- Section 4.01 - RPTL Section 459-c
• Laws of New York State
- RPTL 459-c