HomeMy WebLinkAbout2001_6_20_Local_Law_No_6 Local Law No. 6 - 2001
This local law shall be known as the "Persons with Disabilities and Limited Incomes
Partial Real Property Tax Exemption" Law.
Section 1 — Purpose:
The State of New York has enacted legislation, codified as section 459-c of the Real
Property Tax Law and entitled "Persons with disabilities and limited incomes". That
statute went into effect on August 16, 2000. It enables a local government to adopt a
local law, granting a partial exemption from real property taxes to persons with
disabilities who have limited income. The purpose of this local law is to grant the
exemption authorized by section 459-c of the Real Property Tax Law to real property
owned residents of the Town of Mamaroneck who qualify for it.
Section 2 — Definitions:
For the purpose of this local law only,
A. "Assessor" means the assessor of the Town of Mamaroneck.
"Disability" means a physical or mental impairment, not due to current use of alcohol or
illegal drug use, which substantially limits a 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.
"Income" includes 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 year), net rental income, salary
or earnings, and net income from self-employment, but shall be offset by all medical
and prescription drug expenses actually paid by a person with a disability which were
not reimbursed or paid for by insurance.
"Income" shall not include a return of capital, gifts, inheritances or monies earned
through employment in the federal foster grandparent program.
(2.) 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.
Where title to the real property is vested in either a husband or a wife, "Income"
shall include their combined incomes, except where the husband or the wife, or the
ex-husband or ex-wife is absent from the property due to divorce, legal separation
or abandonment, in which case only the income of the spouse or the ex-spouse
residing at the real property shall be considered.
If a person with a disability is receiving health-care as an inpatient of a residential
health care facility as defined in section twenty-eight hundred one of the Public
Health Law of the State of New York, the "Income" of such person shall be limited to
the amount that such person's income exceeds the amount paid by such person or
the spouse or a sibling of such person for care in such facility.
Page 2
"Income tax year" means the twelve-month period for which the owner or owners of the
real property filed a federal personal income tax return, or if no such return is filed, the
calendar year.
E. In addition to a person or entity vested with title in fee simple absolute, "Owner"
includes a tenant-stockholder of a cooperative corporation.
A "Person with a Disability" is a person whose disability meets the criteria of Subsection
B of this section 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.
An award letter from the Social Security Administration or the Railroad Retirement
Board or a certificate from the New York State Commission for the Blind and Visually
Handicapped shall be submitted as proof of disability.
G. "Real property" means the real estate for which an exemption under this local law is
sought. Real property includes real estate held in trust solely for the benefit of a
person or persons who would be eligible to apply for an exemption, pursuant to this
local law, were such person or persons vested with title to that real property in fee
simple absolute.
"Sibling" means a brother or a sister, whether related through half blood, whole blood or
adoption.
Section 3 — Exemption:
Except as provided in Section 4 of this local law, (1) where the owner of real property
(a) is a person with a disability, or (b) are one or more persons both of whom have
disabilities, or (c) is a husband, wife or both and one of them is a person with a
disability, or (d) are siblings, at least one of whom has a disability and (2) the income of
the person with the disability is limited by reason of such disability, that real property
shall be exempt from taxation by the Town of Mamaroneck to the extent set forth in the
following table, provided an application for such exemption is made in accordance with
the provisions of this local law:
Percentage of Assessed
Valuation Exempt
Annual Income From Taxation
0 to $20,500.00 50%
$20,500.01 to $21,499.99 45%
$21,500.00 to $22,499.99 40%
$22,500.00 to $23,499.99 35%
$23,500.00 to $24,399.99 30%
$24,400.00 to $25,299.99 25%
$25,300.00 to $26,199.99 20%
$26,200.00 to $27,099.99 15%
Page 3
$27,100.00 to $27,999.99 10%
$28,000.00 to $28,899.99 5%
$29,000.00 and above 0%
Section 4 — Limitations on the Exemption:
Any exemption provided by this local law shall be computed after all other partial
exemptions allowed by law have been subtracted from the total amount assessed.
Notwithstanding the previous sentence, no real property may receive an exemption
pursuant to both this local law and Article II of Chapter 195 of the Code of the Town of
Mamaroneck.
No real property shall be eligible for an exemption pursuant to this local law unless the
real property is used exclusively for residential purposes, provided, however, that if any
portion of such property is not used exclusively for residential purposes but is used for
other purposes as well, only such portion that is used exclusively for residential
purposes shall be entitled to the exemption provided by this local law; the real property
is the legal residence of and is occupied in whole or in part by a person with a
disability; except when that person is absent from the real property 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 of the State of New York.
Section 5 — Cooperative Corporations:
Although title to the real estate on which a co-operative apartment is located is vested
in a co-operative corporation, for the purpose of this local law only, a person with a
disability who is a tenant-stockholder of a co-operative corporation shall be deemed to
be vested with title in fee simple absolute to a portion of the real estate owned by the
co-operative corporation. The portion deemed to be vested in a person with a disability
shall be the total percentage calculated by dividing the number of shares of stock
owned by the person with a disability by the number of outstanding shares of stock in
the cooperative corporation.
Provided the tenant-stockholder satisfies all of the criteria of this local law, the portion
of the real estate owned by the co-operative corporation that is deemed vested in a
tenant-stockholder who is a person with a disability shall satisfy the definition of"Real
Property" in this local law and thus be eligible for the exemption created by this local
law. Any exemption granted pursuant to this local law shall be credited by the Town of
Mamaroneck against the assessed valuation of the real estate owned by the co-
operative corporation.
The reduction in real property taxes realized by the co-operative corporation under this
local law shall be credited by that corporation against the amount of real property taxes
payable by or chargeable to the tenant-stockholder who is a person with a disability.
Section 6 —Application Procedure:
Application for an exemption pursuant to this local law must be made annually by the
owner, or owners of the property, on forms prescribed by the state board of real
property services, and shall be filed in the office of the Assessor on or before June 1 st
Page 4
of each calendar year. Notwithstanding the preceding sentence, proof of a permanent
disability need be submitted only in the year an exemption pursuant to this local law is
first sought or the disability is first determined to be permanent.
By no later than March 31 st of each year, the Assessor shall mail to each person who
was granted an exemption pursuant to this local law on the latest completed
assessment roll an application form and a notice that such an 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 it shall not prevent the levy, collection and enforcement of the
payment of the taxes on the real property owned by such person.
Section 7 — Severability:
Should any provision of this local law be declared invalid or unconstitutional by any
court of competent jurisdiction, such declaration of unconstitutionality or invalidity shall
not affect any other provisions of this Local Law, which may be implemented without
the invalid or unconstitutional provisions.
Section 8 — Effective Date:
This Local Law shall become effective upon filing with the Secretary of State.