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459-c

§ 459-c. Persons with disabilities and limited incomes.

    1. (a) 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, or real property owned by one or more persons,
some of whom qualify under this section and the others of whom qualify
under section four hundred sixty-seven of this title, and whose income,
as hereafter defined, is limited by reason of such disability, shall be
exempt from taxation by any municipal corporation in which located to
the extent of fifty per centum of the assessed valuation thereof as
hereinafter provided. After a public hearing, the governing board of a
county, city, town or village may adopt a local law and a school
district, other than a school district subject to article fifty-two of
the education law, may adopt a resolution to grant the exemption
authorized pursuant to this section. 
         (b) Any local law or resolution adopted pursuant to paragraph (a) of
this subdivision may be amended, or a local law or resolution may be
adopted, to provide an exemption so as to increase the maximum income
eligibility level of such municipal corporation as provided in
subdivision five of this section (represented in the hereinbelow
schedule as M), to the extent provided in the following schedule:
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION:
More than (M) but
less than (M+ $1,000) 45 per centum
(M+ $1,000 or more) but
less than (M+ $2,000) 40 per centum
(M+ $2,000 or more) but
less than (M+ $3,000) 35 per centum
(M+ $3,000 or more) but
less than (M+ $3,900) 30 per centum
(M+ $3,900 or more) but
less than (M+ $4,800) 25 per centum
(M+ $4,800 or more) but
less than (M+ $5,700) 20 per centum
(M+ $5,700 or more) but
less than (M+ $6,600) 15 per centum
(M+ $6,600 or more) but
less than (M+ $7,500) 10 per centum
(M + $7,500 or more) but
less than (M+ $8,400) 5 per centum 
     2. For purposes of this section: (a) "sibling" shall mean a brother or
a sister, whether related through half blood, whole blood or adoption.
(b) 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
working, and who (i) is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the federal Social Security Act, or (ii) is certified to receive
Railroad Retirement Disability benefits under the federal railroad
Retirement Act, or (iii) has received a certificate from the state
commission for the blind and visually handicapped stating that such
person is legally blind, or (iv) is certified to receive a United States
Postal Service disability pension.
An award letter from the Social Security Administration or the
Railroad Retirement Board, or a certificate from the state commission
for the blind and visually handicapped, or an award letter from the
United States Postal Service shall be submitted as proof of disability. 
     3. Any exemption provided by this section shall be computed after all
other partial exemptions allowed by law, excluding the school tax relief
(STAR) exemption authorized by section four hundred twenty-five of this
title, have been subtracted from the total amount assessed; provided,
however, that no parcel may receive an exemption for the same municipal
tax purpose pursuant to both this section and section four hundred
sixty-seven of this title. 
     4. Exemption from taxation for school purposes shall not be granted in
the case of real property where a child resides if such child attends a
public school of elementary or secondary education; unless the governing
board of the school district in which the property is located, after
public hearing, adopts a resolution providing for such exemption;
provided that any such resolution shall condition such exemption upon
satisfactory proof that the child was not brought into the residence in
whole or in substantial part for the purpose of attending a particular
school within the district. The procedure for such hearing and
resolution must be conducted separately from the procedure for any
hearing and local law, ordinance or resolution conducted pursuant to
paragraph (a) of subdivision one of this section. 
     5. No exemption shall be granted: 
         (a) if the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date of
making application for exemption exceeds the sum of three thousand
dollars, or such other sum not less than three thousand dollars nor more
than twenty-six thousand dollars beginning July first, two thousand six,
twenty-seven thousand dollars beginning July first, two thousand seven,
twenty-eight thousand dollars beginning July first, two thousand eight,
and twenty-nine thousand dollars beginning July first, two thousand
nine, as may be provided by the local law or resolution adopted pursuant
to this section. Income tax year shall mean 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. Where title is vested in
either the husband or the wife, their combined income may not exceed
such sum, except where the husband or wife, or ex-husband or ex-wife is
absent from the property due to divorce, legal separation or
abandonment, then only the income of the spouse or ex-spouse residing on
the property shall be considered and may not exceed such sum. Such
income shall include social security and retirement benefits, interest,
dividends, total gain from the sale or exchange of a capital asset which
may be offset by a loss from the sale or exchange of a capital asset in
the same income tax year, net rental income, salary or earnings, and net
income from self-employment, but shall not include a return of capital,
gifts, inheritances or monies earned through employment in the federal
foster grandparent program and any such income shall be offset by all
medical and prescription drug expenses actually paid which were not
reimbursed or paid for by insurance, if the governing board of a
municipality, after a public hearing, adopts a local law or resolution
providing therefor. In computing net rental income and net income from
self-employment no depreciation deduction shall be allowed for the
exhaustion, wear and tear of real or personal property held for the
production of income; 
         (b) unless the property is used exclusively for residential purposes,
provided, however, that in the event any portion of such property is not
so used exclusively for residential purposes but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this
section; 
         (c) unless the real property is the legal residence of and is occupied
in whole or in part by the disabled person; except where the disabled
person is absent from the residence while receiving health-related care
as an inpatient of a residential health care facility, as defined in
section twenty-eight hundred one of the public health law, provided that
any income accruing to that person shall be considered income for
purposes of this section only to the extent that it exceeds the amount
paid by such person or spouse or sibling of such person for care in the
facility. 
     6. (a) If so provided in the local law or resolution adopted pursuant
to this section, title to that portion of real property owned by a
cooperative apartment corporation in which a tenant-stockholder of such
corporation resides, and which is represented by his share or shares of
stock in such corporation as determined by its or their proportional
relationship to the total outstanding stock of the corporation,
including that owned by the corporation, shall be deemed to be vested in
such tenant-stockholder. 
         (b) That proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real property vested in such tenant-stockholder to such entire parcel
and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject to
exemption from taxation pursuant to this section and any exemption so
granted shall be credited by the appropriate taxing authority against
the assessed valuation of such real property; the reduction in real
property taxes realized thereby shall be credited by the cooperative
apartment corporation against the amount of such taxes otherwise payable
by or chargeable to such tenant-stockholder. 
     7. Application for such exemption must be made annually by the owner,
or all of the owners of the property, on forms prescribed by the state
board, and shall be filed in such assessor's office on or before the
appropriate taxable status date; provided, however, proof of a permanent
disability need be submitted only in the year exemption pursuant to this
section is first sought or the disability is first determined to be
permanent. 
     7-a. Notwithstanding the provisions of this section or any other
provision of law, in a city having a population of one million or more,
applications for the exemption authorized pursuant to this section shall
be considered timely filed if they are filed on or before the fifteenth
day of March of the appropriate year and in such city all references in
this section to taxable status date shall be deemed to refer to the
fifteenth day of March of the appropriate year. 
     8. At least sixty days prior to the appropriate taxable status date,
the assessor shall mail to each person who was granted exemption
pursuant to this section on the latest completed assessment roll an
application form and a notice that such application must be filed on or
before taxable status date and be approved in order for the exemption to
continue 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. 
     9. Notwithstanding any other provision of law to the contrary, the
provisions of this section shall apply to real property held in trust
solely for the benefit of a person or persons who would otherwise be
eligible for a real property tax exemption, pursuant to subdivision one
of this section, were such person or persons the owner or owners of such
real property.

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