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LL 06 Tax Exemption for Disabled Person Local Law Filing NEW YORK STATE DEPARTMENT OF STATE 41 STATE STREET,ALBANY,NY 12231 (Use this form to file a local law with the Secretary of State.) Text of law should be given as amended. Do not include matter being eliminated and do not use italics or underlining to indicate new matter. N�&* IMP Queensbury Townof------------------------------------------------------------------------------------------ AMNEW Local Law No.-----6----------------------------- of the year 1999__ A local law---To_Amend _The Code Chapter 155__to Provide Partial Tax-Exemption—for --- - -- --- -- ---- ---- -- - -- ---- - - -- -- - Persons-with--Disabilities --------------- ------- ------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------- Town Board ___ of the Beit enacted by the -------------------------------------------------------------------------------------- (N•w•ojL•N!•tivs Bdyl X of----------Q ------------------------ ueensbury --------------------------------------- as follows: Town ---------- f SECTION 1. Chapter 155 of the Code of the Town of Queensbury entitled, "Taxation," is hereby amended by adding the following Article Il which was previously"Reserved": ARTICLE II Tax Exemption for Persons With Disabilities §I55-4. Purpose. §155-5. Definitions. §155-6. Exemption granted; conditions. §155-7. Application. §155-8. Graduated schedule of income eligibility. §155-4. Purpose. The purpose of this Article is to grant a partial exemption from taxation to the extent of fifty percent (50%) of the assessed valuation of real property which is owned by certain persons with disabilities who meet the requirements set forth in §459-c of the Real Property Tax Law. (If additional space is needed,attach pages the same size as this sheet,and number each.) DOS-239(Rev.2N8) (1) §155-5. Definitions. "Person with a disability" shall mean a person who has a physical or mental impairment, not due to current use of alcohol or illegal drugs, 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. "Sibling" shall mean a brother or a sister, whether related through whole blood, half blood or adoption. "Income" shall mean 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 moneys earned through employment in the federal foster grandparent program. Any such income shall be reduced by the amount by all medical and prescription drug expenses actually paid which are 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. "Income tax year" shall mean the twelve (12) month period for which the owner or owners filed a federal personal income tax return or, if no return is filed, the calendar year. §155-6. Exemption granted; conditions. A. Real property owned by one or more persons with disabilities or by a husband, wife, both husband and wife, or siblings, at least one of whom has a disability, and whose income is limited by reason of disability, shall be exempt from Town taxes to the extent of fifty percent (50%) of the assessed valuation, subject to the following conditions: 1. 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 must not exceed seventeen thousand five hundred dollars ($17,500). 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. (2) 2. The property must be used exclusively for residential purposes, provided, however, that in the event any portion of the property is not used exclusively for residential purposes, such portion shall be subject to full taxation and only the residential portion shall be entitled to the exemption provided by this section. 3. The real property must be the legal residence of and be 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 in-patient of a residential health care facility as defined in §2801 of the Public Health Law. 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 the spouse or sibling of such person for care in the facility. B. 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 from Town taxes pursuant to both this section and section 155-2. C. 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(s) 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 the entire parcel and the buildings thereon owned by such cooperative apartment corporation in which the tenant-stockholder resides shall be subject to exemption from taxation pursuant to this section and any exemption so granted shall be credited by the Town 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. D. 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 paragraph A of this section were such person or persons the owner or owners of such real property. §155-7. Application. Application for such exemption must be made annually by the owner or all of the owners of the property on forms provided by the Assessor and must be filed in the Assessor's office on or before the appropriate taxable status date. An award letter from the Social Security Administration or the Railroad Retirement Board or a certificate from the State Commission for (3) the Blind and Visually Handicapped must be submitted as proof of disability. 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. §155-8. Graduated schedule of income eligibility. The following reduced extent of exemption shall be granted to persons whose annual income exceeds the level provided in §155-6: Percentage of Assessed Valuation Exempt From Annual Income Taxation More than $17,500 but less than $18,500 45% $18,500 or more, but less than $19,500 40% $19,500 or more, but less than $20,500 35% $20,500 or more, but less than $21,400 30% $21,400 or more, but less than $22,300 25% $22,300 or more, but less than $23,200 20% SECTION 2. Severability. If any part of this Local Law shall be declared invalid by a Court of competent jurisdiction, such declaration shall not affect or impair in any way any other provision and all other provisions shall remain in full force and effect. SECTION 3. Repealer. All Local Laws or Ordinances or parts of Local Laws or Ordinances in conflict with any part of this Local Law are hereby repealed. SECTION 4. Effective Period. This Local Law shall take effect immediately upon filing in the Office of the New York Secretary of State as provided in §27 of the Municipal Home Rule Law. (4) (Complete the certification in the paragraph that applies to the filing of this local law and strike out that which is not applicable.) 1. (Final adoption by local legislative body only.) I hereby certify that the local law annexed hereto,designated as local law No- -------6-------------------------- of 10 __ of the(10oXMJW(M)(Town)(�)of-----Quae Abuxy-------------------------------------------- was duly passed by the ------Town--Board------------------------- on_Aupust 16, 1999-, in accordance with the applicable provisions of law. (Naive of Legislative Body) 2. (Passage by local legislative body with approval,no disapproval or repassage after disapproval by the Elective Chief Executive Officer*.) I hereby certify that the local law annexed hereto,designated as local law No. ----------------------------------- of 19------ of the(County)(City)(Town)(Village)of----------------------------------------------------------------- was duly passed by the ----------------------------------------------- on ------------------ 19 ---,and was (approved)(not approved)(repassed after (Nance of Legislative Body) disapproval)by the-------------------------------------------------- and was deemed duly adopted on ------------------ 19----, (Elective Chief Executive Officer*) in accordance with the applicable provisions of law. 3. (Final adoption by referendum.) I hereby certify that the local law annexed hereto,designated as local law No- ----------------------------------- of 19------ of the(County)(City)(Town)(Village)of------------------------- --------------------------------------- was duly passed by the ___________________________________________________ on------------------ 19----,and was (approved)(not approved)(repassed after (None of Legislative Body) disapproval)by the------------------------------------------------- on------------------- 19---- . Such local law was submitted (Elective Chief Executive Officer*) to the people by reason of a (mandatory)(permissive) referendum,and received the affirmative vote of a majority of the qualified electors voting thereon at the (general)(special)(annual)election held on------------------ 19---- , in accordance with the applicable provisions of law. 4. (Subject to permissive referendum and final adoption because no valid petition was filed requesting referendum.) I hereby certify that the local law annexed hereto,designated as local law No. -------------------- -------------- of 19------ of the(County)(City)(Town)(VMzge�of--------------------------------------------------------------- was duly passed by the ___________________________________________________ on ------------------ 19----,and was(approved)(not approved)(repassed after (Name of Legislative Body) disapproval)by the-------------------------------------------------- on------------------ 19--- . Such local law was subject to (Fier tive Chief Executive Officer*) permissive referendum and no valid petition requesting such referendum was filed as of------------------ 19---- ,in accordance with the applicable provisions of law. *Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county- wide basis or,If there be none, the chairperson of the county legislative body, the mayor of a city or village,or the supervisor of a town where such officer is vested with the power to approve or veto local laws or ordinance (5) 5. (City local law concerning Charter revision proposed by petition.) I hereby certify that the local law annexed hereto,designated as local law No. ----------------------------------- of 19------ of the City of--------------------------------------------- having been submitted to referendum pursuant to the provisions of section(36)(37)of the Municipal Home Rule Law,and having received the affirmative vote of a majority of the qualified electors of such city voting thereon at the (special)(general) election held on------------------- 19----, became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed hereto,designated as local law No. ----------------------------------- .of 19------ of the County of---------------------------------------------------- State of New York,having been submitted to the electors at the General Election of November---------------------- 19----,pursuant to subdivisions 5 and 7 of section 33 of the Municipal Home Rule Law,and having received the affirmative vote of a majority of the qualified electors of the cit- ies of said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit voting at said general election,became operative. (If any other authorized form of final adoption has been followed,please provide an appropriate certification.) I further certify that I have compared the preceding local law with the original on file in this office and that the same is a correct transcript thergfrom and of the whole of such original local law,and s finally adopted in the manner in- dicated in paragraph------------- above. v Jerk of the County legislative dy,City,Town or Village Clerk officer designated by local legislative body (Seal) Date: August 18, 1999 (Certification to be executed by County Attorney,Corporation Counsel,Town Attorney, Village Attorney or other authorized attorney of locality.) STATE OF NEW YORK COUNTY OF Warren I,the undersigned,hereby certify that the foregoing local law contains the correct text and that all proper proceedings have been had or taken for the enactment of the to ann ed It et . s cure Town Counsel Title MI#XX of Queensbury Town VUWX Date: 8" 1 1_99 (6)