HomeMy WebLinkAbout2005 #4 Tax Exemption for Persons with Disabilities & Limited IncomesLocal 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.*f%ate4K
DEPARTMENT Of MATE
Text of law should be given as amended. Do not include matter b ingIe mir#e'nd do not use
italics or underlining to indicate new matter. � L"
DEC 16 2005
❑ County
❑ City of Groton
1] Town
❑ Village
Local Law No. 4
MISCELLANEOUS
c�c ST i E AE(.Q# ►RL -S
of the year 20 05
A local law Providing an exemption from taxation by the Town to persons with disabilities
(Insert Title)
and limited incomes
Be it enacted by the Town Board
(Name of Legislative body)
❑ County
❑ City of Groton
0 Town
❑ Village
of the
as follows:
Section 1. Purpose
This Local Law is enacted pursuant to the provision of section 459-c of the Real Property Tax Law of the State of
New York to grant a partial exemption from taxation to certain resident property owners of the Town of Groton
(hereinafter referred to as "Town") with disabilities who have limited incomes.
Section 2. Definitions
For purposes of this Local Law:
A. "Sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.
B. A "person with a disability" is one 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 activity, 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 Social 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, (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, the Railroad Retirement Board or United States Postal
Service or a certificate from the State Commission for the Blind and Visually Handicapped shall be submitted as
proof of disability,
a
(If additional space is needed, attach pages the same size as this sheet, and number each.)
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DOS -239 (Rev. 05/05)
C. "Income tax year„ shall mean the 12 -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.
Section 3. Exemption
A. Real property situate within the bounds of the Town of Groton, Tompkins County, New York, owned by
husband and wife or by siblings (i.e. a brother or sister related through half blood, whole blood or adoption), at least
one of whom has a disability, and whose income, as hereinafter defined, is limited by reason of such disability, shall
be exempt from taxation for real estate taxes to be levied by the Town of Groton for the year 2007 and thereafter by
the percentage of exemption hereinafter specified for the annual income ranges listed below to the extent of 50
percent of the assessed valuation thereof. Such exemption shall be based upon the assessed value of the exempt
real property and shall be computed after all other partial exemptions allowed by law have been subtracted from the
total amount assessed.
Annual Income Ranges
Exemtic^ Perce,ntUae
(1)
$20,500 or less
50%
(2)
More than $20,500 but less than $21,500
45%
(3)
$21,500 cr more but less than $22,500
40%
(4)
$22,500 or more but less than $23,500
35%
(5)
$23,500 or more but less than $24,400
30%
(6)
$24,400 or more but less than $25,300
25%
(7)
$25,300 or more but less than $26,200
20%
(8)
$26,200 or more but less than $27,100
15%
(9)
$27,100 or more but less than $28,000
10%
(10)
$28,000 or more but less than $28,900
5%
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 sum of $28,900. 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 or inheritances or monies earned through employment
in the federal foster grandparent program. 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;
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 oe 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 ,are as an
inpatient of a residential health care facility, as defined in section 2801 of the Public Health Law, and provided
that any income accruing to that person shall be considered income for the 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.
C. No parcel may receive an exemption for the same municipal tax purpose pursuant to both this Local Law
and Local Law No. 2 of the year 2003, known as the "Local Law of the Town of Groton Providing a Partial Exemption
from Taxation to Persons Sixty-five Years of Age and Older' filed with the New York Secretary of State on April 11,
2003.
D. Notwithstanding any other provision of law to the contrary, the provisions of this Local Law shall apply to
rental 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 Local Law, were such person or persons the owner or owners of such real
property.
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Section 4. Application for Exemption
A. Application for such exemption must be made annually by the owner or all of the owners of the property on
forms to be fumished by the Town Assessors Office. Such applications shall furnish the information, and the forms
are to be executed in the manner required or prescribed in such forms and shall be filed in such assessors office on
or before taxable status date, provided, however, proof of a permanent disability needs to be submitted only in the
year exemption pursuant to this section is first sought or the disability is first determined to be permanent.
B. At least sixty (60) days prior to the appropriate taxable status date the assessor 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 such
exemption to be granted. Failure to mail any such application form or notices or the failure of such person to receive
any of the same shall not prevent the levy, collection and enforcement of thA payment of the taxes on property owned
by such persons.
Section 5. Penalties
The making of any willful false statement in the application for an exemption under this Local Law shall be a violation
thereof and a conviction for any such violation shall be punishable by a fine of not more than $100.
Section 6. Separability
Should any section, paragraph, sentence, clause or phrase of this Local Law be declared unconstitutional or unjust
for any reason by a court of competent jurisdiction, the remainder of this Local Law shall not be affected thereby.
Section 7. Inconsistencv
All ordinances, local laws and parts thereof inconsistent with this Local Law are hereby repealed.
Section 8. Effective Date
This Local Law shall take effect immediately upon filing with the New York Secretary of State and shall apply to the
next real estate taxes to be levied by the Town of Groton.
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(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. 4 of 20 05 of
the (Town)WN9S) of Groton was duly passed by the
(Akomwn ard.slative-BodY) on December 13 20 05 , in accordance with the applicable
provisions of law.
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 20 of
the (County)(City)(Town)(Village) of was duly passed by the
on 20 , and was (approved)(not approved)
(Hume of Legislative body)
(repassed after disapproval) by the and was deemed duly adopted
(Elective Chief Executive Officer*)
on 20 , in accordance w ith 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 20 of
the (County)(City)(Town)(Village) of was duly passed by "e
on 20 , and was (approved)(not approv-. - )
(Name of Legislative Body)
(repassed after disapproval) by the on 20
(Elective Chief Executive Officer*)
Such focal law was submitted 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)(an nua1) election held on
20 , 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 20 of
the (County)(City)(Town)(Village) of was duly passed by the
rr n� on 20 , and was (approved)(not approved)
(lVdlI1C Vl LCt�. IJId(l%e-UVvy)
(repassed after disapproval) by theon 20 Such local
fEle,ct'Ive Chief EAtvuuL'IvC Offic - *)
law was subject to permissive referendum and no valid petition requesting such referendum was filed as of
20 , 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 ordinances.
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COS -239 (Rev. 05/05)
5. (City Iccal law concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20 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 20 , 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 20 of
the County of State of New York, having been submitted to the electors at the General Election of
November 20 , 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 cities 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 therefrom and of the whole of such original local law, and was finally adopted in the manner indicated in
paragraph 1 ,above. %'ELA�
�--
Clerk the county legislative body, City, Town or Village Clerk or
officer designated by local legislative body
(Seal)
Date: 3 o
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or other
auttiorized attorney of locality.)
STATE OF NEW YORK
T Y OF TOMPKINS
COUN
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 local law annexed hereto.
Sgnature
Victoria J. Monty, To Attorney
Title
owxty
Q�yof Groton
Town
xXAee
Date: December 13, 2005
DOS -239 (Rev. 05/05)
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