LL #05-1998LOCAL LAW #5 OF 1998
TOWN OF WAPPINGER
A Local Law entitled "Partial Tax Exemption for Real Property Owned by Disabled
Persons".
BE IT ENACTED by the Town Board of the "Town of Wappinger as follows:
Section I: Title: Partial Tax Exemption for Real Property Owned by Disabled
Persons.
This Local Law shall be known and cited as Town of Wappinger Local Law No.
of 1998, entitled "Partial Tax Exemption for Real Property Owned by Disabled Persons", and shall
provide that real property owned by one or more persons with disabilities shall be partially exempt
from taxation.
Section II: Legislative Intent and Purpose.
The purpose of providing a partial tax exemption for real property owned by disabled
persons is to provide disabled property owners of the Town of Wappinger who meet the required
guidelines with the maximum exemption allowable by Real Property Tax Law Section 459-c
(effective January 2, 1998).
Section III: Text.
1. Definitions and Word Usage:
Disability: A person with a disability is one who has a physical or mental impairment,
not due to current use of alcohol or illegal drug use, 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 supplementary
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
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state commission for the blind and visually handicapped stating that such
person is legally blind.
Sibling: A brother or sister, whether related through half-blood, whole blood or
adoption.
2. Eligibility Requirements:
a. Real property owned by one or more persons with a disability or real
property owned by a husband, wife, or both, or by siblings, at least one of
whom has a disability, whose income is as hereafter defined, and who is
limited by reason of such disability, shall be exempt from taxation up to a
maximum of fifty (50%) percent of the assessed valuation of said property
as hereinafter provided.
b. The provisions of this Local Law shall apply to real property held in trust
solely for the benefit of the person or persons who would otherwise be
eligible for a real property tax exemption, pursuant to subdivision 2(a) of
this section, were such person or persons the owner or owners of such real
property.
C. In order to be eligible for a fifty (50%) tax exemption, 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 the application for
exemption shall not and may not exceed the sum of Eighteen Thousand Five
Hundred ($18,500.00) Dollars. The 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 such return is filed, the preceding calendar year.
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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 the net
income from self-employment, but shall not include a return of capital, gifts,
inheritances or monies earned through employment in the federal foster
grandparent program, and such income shall be offset by all medical and
prescription drug expenses actually paid which were not reimbursed or paid
for by insurance. In computing net rental income and net income of 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.
d. If the income of an eligible property owner or the combined income of the
owners of the property exceeds the sum of $18,500.00 for the income tax
year immediately preceding the date of making the application for tax
exemption and is not greater than $26,899.99, said owner shall be entitled to
a partial exemption as follows:
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INCOME NOT EXCEEDING
EXEMPTION
$ 0 -18,500.00
50%
$ 18,500.01 - 19,499.99
45%
$ 19,500.00 - 20,499.99
40%
$ 20,500.00 - 21,499.99
35%
$ 21,500.00 - 22,399.99
30%
$ 22,400.00 - 23,299.99
25%
$ 23,300.00 - 24,199.99
20%
$ 24,200.00 - 25,099.99
15%
$ 25,100.00 - 25,999.99
10%
$ 26,000.00 - 26,899.99
5%
3. Limitations:
a. 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; provided, however, that no parcel may receive an
exemption pursuant to both this, Local Law and that of Local Law No. 3 of
the Year 1997, entitled "Amending the Provisions of Local Laws Providing
for Partial Tax Exemptions on Real Property Owned by Certain Persons
with Limited Income Who are Sixty Five Years of Age or Older", adopted
pursuant to §467 of the Real Property Tax Law.
b. No tax exemption shall be granted unless:
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i) the property is used exclusively for residential purposes, providing,
however, that in the event any portion of such property is not so used
exclusively for residential uses but is used for other purposes, such
portions shall be subject to taxation, and the remaining portion only
shall be entitled to the exemption provided by this Local Law; and
ii) 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 care as an
in-patient of a residential health care facility as defined in Section
twenty-eight hundred one of the Public Health Law, provided that
any income accruing to the 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.
Section IV: Separability.
The provisions of this Local Law are separable and if' any provision, clause, sentence,
subsection, word or part thereof is held illegal, invalid or unconstitutional, or inapplicable to any
person or circumstance, such illegality, invalidity or unconstitutionality, or inapplicability shall not
affect or impair any of the remaining provisions, clauses, sentences, subsections, words or parts of
this Local Law or their application to other persons or circumstances. It is hereby declared to be the
legislative intent that this Local Law would have been adopted if such illegal, invalid or
unconstitutional provision, clause, sentence, subsection, word or part had not been included therein,
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and if such person or circumstance to which the Local Law or part thereof is held inapplicable had
been specifically exempt therefrom.
Section V: Effective Date.
This Local Law shall take effect immediately upon adoption and filing with the Secretary of
State as provided by the Municipal Home Rule Law, and shall be applied retroactively from
January 2, 1998.
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