Disability
Exemption for Persons with Disabilities
Local governments and school districts in New York State can opt to grant a reduction on the amount of property taxes paid by qualifying persons with disabilities.
To qualify, persons with disabilities generally must have certain documented evidence of their disability and meet certain income limitations and other requirements.
The basic exemption is a 50% reduction in the assessed value of the legal residence of the qualifying disabled person. For the basic exemption, the law allows each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $29,000.
Localities have the further option of giving exemptions of less than 50% to persons with qualifying disabilities whose incomes are more than $29,000. Under this option, called the "sliding-scale" option, a qualifying owner can have a yearly income as high as $37,399.99 and get a 5% exemption in places that are using the maximum limit.
Please note that not all school districts offer this exemption. The only school district that offers this exemption in Halfmoon is Shenendehowa.
Eligibility requirements
Eligibility for the exemption for persons with disabilities is based on:
- the individual's disability -
To be eligible, the applicant must submit either:
- an award letter from the Social Security Administration certifying the applicant’s eligibility to receive social security disability insurance (SSDI) or supplemental security income (SSI),
- an award letter from the Railroad Retirement Board certifying the applicant’s eligibility to receive railroad retirement disability benefits,
- a certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind
- an award letter from the United States Postal Service certifying a disability pension,
- an award letter from the United States Department of Veterans Affairs certifying eligibility for a veterans affairs disability pension.
In answering question 5, check off which documentary evidence is attached to the application. If the letter or certificate indicates that the applicant’s disability is permanent, there will be no need to refile evidence of disability in future years if renewal of the exemption is sought.
2. Income
The exemption cannot be granted if the income of the owner, or the combined income of all of the owners, exceeds the maximum income limit set by the locality. If the owner is married, the income of the spouse must be included in the total unless the spouse is absent from the residence due to a legal separation or abandonment.
Income includes: (1099 statements are required)
- all Social Security payments,
- salary and wages (including bonuses)
- interest (including nontaxable interest on state or local bonds)
- total dividends
- net earnings from farming, rentals, business or profession (including amounts claimed as depreciation for income tax purposes)
- income from estates or trusts
- gains from sales and exchanges
- the total payments (excluding amounts representing a return of capital), alimony or support amount received from governmental or private retirement or pension plans
- annuity money
- unemployment insurance payments, disability payments, workers’ compensation, etc
3. Residency
The property must be the “legal residence” of, and must be occupied by, the person with the disability, unless such person is absent from the property while receiving health related services as an inpatient of a residential health care facility. A residential health care facility is a nursing home or other facility that provides or offers lodging, board and physical care including, but not limited to, the recording of health information, dietary supervision and supervised hygienic services. The property for which the exemption is sought also must be used exclusively for residential purposes. However, if a portion of the property is used for other than residential purposes, the exemption will apply only to the portion used exclusively for residential purposes.
4. Ownership
The applicant must be the owner as of taxable status date, which is March 1st of each year.
5. Restriction
If any child, including a child of tenants or lease holders, resides on the property for which an exemption from school taxes is sought, and such child attends any public school (grades K-12), no exemption from school taxes may be granted.
This exemption requires a yearly renewal.
https://www.tax.ny.gov/pdf/current_forms/orpts/rp459c_fill_in.pdf