§ 170-15. Partial real property tax exemption granted; requirements., Article V. Exemption for Disabled Persons With Limited Income, Chapter 170. Taxation, Part II. General Legislation, Code of Ordinances, DeWitt

Grant of exemption; income limits.

(1)

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 defined herein, is limited by reason of such disability, shall be exempt from taxation by the Town of DeWitt in accordance with the schedule included below in § 170-15A(2) and in accordance with this article and the provisions of § 459-c of the New York State Real Property Tax Law.

(2)

Exemptions shall be granted in accordance with the provisions of this article and § 459-c of the New York State Real Property Tax Law to eligible person(s) based on the following schedule:

Annual Income Limit	Percentage of Assessed Valuation Exempt From Taxation
$24,000 and below	50%
$24,001 to $25,000	45%
$25,001 to $26,000	40%
$26,001 to $27,000	35%
$27,001 to $27,900	30%
$27,901 to $28,800	25%
$28,801 to $29,700	20%
$29,701 to $30,600	15%
$30,601 to $31,500	10%
$31,501 to $32,400	5%

For purposes of this article, the following terms shall have the meanings indicated:

PERSON WITH A DISABILITY: 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:

SIBLING: A brother or a sister, whether related through half blood, whole blood or adoption.

Any exemption provided by this article 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 for the same municipal tax purpose pursuant to both this article and § 467 of the New York State Real Property Tax Law.

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.

No exemption shall be granted:

(1)

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 highest limit set forth in the schedule set forth in § 170-15A(2) above. "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 that, 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 or wear and tear of real or personal property held for the production of income.

(2)

Unless the property is used exclusively for residential purposes; provided, however, that in the event that 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.

(3)

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 § 2801 of the New York State 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.

Cooperative apartment corporations.

(1)

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.

(2)

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 article, and any exemption so granted shall be credited by the Town of Dewitt 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.

Application for such exemption must be made annually by the owner or all of the owners of the property, on forms prescribed by the New York State Board of Equalization and Assessment, and shall be filed with the Commissioner of Assessment of the Town of Dewitt on or before the appropriate taxable status date; provided, however, that proof of a permanent disability need be submitted only in the year exemption pursuant to this article is first sought or the disability is first determined to be permanent.

At least 60 days prior to the appropriate taxable status date, the Commissioner of Assessment 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 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.

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 this article were such person or persons the owner or owners of such real property.

Subject to § 459-c of the New York State Real Property Tax Law, the maximum income eligibility limits in this article and the figures in the schedule in this article may be amended from time to time without a public hearing by resolution of the Town Board of the Town of Dewitt.