US Laws, Codes, Statutes & Cases

 
    § 11-245.4 Exemption for persons with disabilities.
    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, and whose income, as hereafter
  defined, is limited by reason of such disability, shall be  exempt  from
  taxes  on  real estate to the extent of fifty per centum of the assessed
  valuation thereof as hereinafter provided. For purposes of this section,
  sibling shall mean a brother or a sister, whether related  through  half
  blood, whole blood or adoption.
    (b)  For  purposes  of this section, 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.
    2. 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.
    3. 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 twenty-four thousand
  dollars.  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. 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.
    4.  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 with the department of finance 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.
    5.  At  least sixty days prior to the appropriate taxable status date,
  the department of finance 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 the 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.
    6. Notwithstanding the  maximum  income  exemption  eligibility  level
  provided  in subdivision three of this section, an exemption, subject to
  all other provisions of this section, shall be granted as  indicated  in
  the following schedule:
 
  ANNUAL INCOME                          PERCENTAGE ASSESSED VALUATION
                                              EXEMPT FROM TAXATION
 
  More than $24,000
  but less than $25,000                            45 per centum
  $25,000 or more but
  less than $26,000                                40 per centum
  $26,000 or more but
  less than $27,000                                35 per centum
  $27,000 or more but
  less than $27,900                                30 per centum
  $27,900 or more but
  less than $28,800                                25 per centum
  $28,800 or more but
  less than $29,700                                20 per centum
  $29,700 or more but
  less than $30,600                                15 per centum
  $30,600 or more but
  less than $31,500                                10 per centum
  $31,500 or more but
  less than $32,400                                5 per centum
    7.  Any exemption provided by this section shall be computed after all
  other partial exemptions allowed by law have been  subtracted  from  the
  total  amount assessed; provided, however, that no parcel may receive an
  exemption pursuant to both this section and section 11-245.3.

    8. (a) For purposes of 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 or her 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. 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 department of finance 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.
    (b)  Notwithstanding  any other provision of law, a tenant-stockholder
  who resides in a dwelling which is subject to the provisions  of  either
  article  II, IV, V or XI of the private housing finance law shall not be
  eligible for an exemption pursuant to this subdivision.
    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.