HomeMy WebLinkAboutLL 01 of 2008 Tax Exemption Disabilities.doc
TOWN OF ITHACA
LOCAL LAW NO. 1 OF THE YEAR 2008
A LOCAL LAW AMENDING CHAPTER 239 OF THE TOWN OF ITHACA
CODE, TITLED “TAXATION,” REGARDING EXEMPTION FOR CERTAIN
DISABLED PERSONS WITH LIMITED INCOMES
Be it enacted by the Town Board of the Town of Ithaca as follows:
Section 1. Chapter 239 (Taxation), Article IV (Exemption for Certain
Disabled Persons With Limited Incomes) of the Town of Ithaca Code, Section 239-11,
titled “Statutory authority” is amended by deleting the phrase “Chapter 531 of the Laws
of 2006” and replacing it with the phrase “Chapter 348 of the Laws of 2007”, so that this
section reads as follows:
“This article is enacted pursuant to § 459-c of the Real Property Tax Law of the
State of New York as amended through Chapter 348 of the Laws of 2007.”
Section 2. Chapter 239 (Taxation), Article IV (Exemption for Certain
Disabled Persons With Limited Incomes) of the Town of Ithaca Code, Section 239-12.A,
titled “Grant of exemption; conditions” is amended by adding the words “or real property
owned by one or more persons, some of whom qualify under § 459-c and the others of
whom qualify under § 467 of the Real Property Tax Law of the State of New York,” after
the words “at least one of whom has such a disability,” in the first sentence, and by
deleting the income/exempt percentage schedule in subparagraph A and replacing it with
the following income/exempt percentage schedule so that subparagraph A reads as
follows:
“Pursuant to the provisions of § 459-c of the Real Property Tax Law of the State
of New York, real property located in the Town of Ithaca, owned by one or more
persons with disabilities as defined in § 459-c, or by a husband, wife, or both, or
by siblings, at least one of whom has such a disability, or real property owned by
one or more persons, some of whom qualify under § 459-c and the others of
whom qualify under § 467 of the Real Property Tax Law of the State of New
York, and whose income is limited by reason of such disability, shall be partially
exempt from taxation by said Town for the applicable taxes specified in said
§ 459-c based upon the income of the owner or combined incomes of the owners.
Such partial exemption shall be to the extent set forth in the schedule following:
Adopted January 7, 2008
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Annual Income of Owner or Percentage Assessed Valuation
Combined Annual Income Exempt From Taxation
of Owners
Up to and including $27,000 50%
More than $27,000 but less than $28,000 45%
$28,000 or more but less than $29,000 40%
$29,000 or more but less than $30,000 35%
$30,000 or more but less than $30,900 30%
$30,900 or more but less than $31,800 25%
$31,800 or more but less than $32,700 20%
$32,700 or more but less than $33,600 15%
$33,600 or more but less than $34,500 10%
$34,500 or more but less than $35,400 5%”
Section 3. Chapter 239 (Taxation), Article IV (Exemption for Certain
Disabled Persons With Limited Incomes) of the Town of Ithaca Code, Section 239-15,
titled “When effective” is amended by replacing the two references to “2007” with
“2008” so that this section reads as follows:
“The schedule in § 239-12.A shall apply to assessment rolls prepared on the basis
of taxable status dates occurring on or after March 1, 2008. With respect to
assessment rolls prepared on the basis of taxable status dates prior to March 1,
2008, the partial exemption allowed by the Town of Ithaca shall be limited to
qualified properties, to those persons otherwise qualified under, and to the
amounts permitted by, the applicable Town of Ithaca local laws in effect on the
relevant taxable status date.”
Section 4. If any provision of this local law is found invalid by any court of
competent jurisdiction, such invalidity shall not affect any other provisions of this local
law, which shall remain in full force and effect.
Section 5. This local law shall take effect immediately upon filing with the
Secretary of State of the State of New York.
Adopted January 7, 2008
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