§ 288-8. Exemption granted; amount; limitations.

Real property owned by one or more persons with disabilities, as defined in New York State Real Property Tax Law § 459-c, or owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose income or combined incomes is limited by reason of such disability, shall be exempt from taxes up to a maximum of 50% of the assessed valuation, pursuant to the schedule below and attached hereto as Schedule A and subject to the following conditions:

Income Schedule for Partial Exemptions for Senior Citizens and Disabled Citizens for June 1, 2010, Assessment Roll Effective as of 2011 Tax Billing Cycle
	Annual Income	Percentage of Assessed Valuation Exempt From Taxation
	Less than $29,000	50%
	At least $29,000.01 but less than $29,999.99	45%
	At least $30,000 but less than $30,999.99	40%
	At least $31,000 but less than $31,999.99	35%
	At least $32,000 but less than $32,899.99	30%
	At least $32,900 but less than $33,799.99	25%
	At least $33,800 but less than $34,699.99	20%
	At least $34,700 but less than $35,599.99	15%
	At least $35,600 but less than $36,499.99	10%
	At least $36,500 but less than $37,399.99	5%

A. 

The income of the owner or the combined income of the owners of the property, from all sources, as set forth in New York State Real Property Tax Law § 459-c, for the income tax year immediately preceding the date of making application for exemption must not exceed the maximum income exemption eligibility level for the granting of the partial exemption from real property taxation as provided herein. "Income tax year" shall mean the twelve-month period for which the owner or owners file a federal personal income tax return or, if no return is filed, the calendar year.

B. 

Only that portion of property used exclusively for residential purposes shall be eligible for exemption pursuant to this article.

C. 

Except as otherwise provided for in New York State Real Property Tax Law § 459-c, to be eligible for exemption pursuant to this article, property must be the legal residence of, and be occupied by, in whole or in part, 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 Public Health Law § 2801, provided that any income accruing to that person shall be considered income for purposes of this article 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.

D. 

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 both an exemption pursuant to this article and a senior citizens' tax exemption pursuant to Chapter 470 of the Laws of Westchester County or Article II of this chapter.

E. 

Notwithstanding any other provision of this article to the contrary, the provisions of this article 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.

Editor's Note: Schedule A is included as an attachment to this chapter.

Amended 3-12-2003 by L.L. No. 3-2003; 2-14-2007 by L.L. No. 4-2007; 11-18-2015 by L.L. No. 9-2015