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Section 459-c of the Real Property Tax Law gives local governments and public school districts the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities.
To qualify for this program, persons with disabilities must have documentation from any one of the following: (i) 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), (ii) an award letter from the Railroad Retirement Board certifying the applicant’s eligibility to receive railroad retirement disability benefits, (iii) a certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind, (iv) an award letter from the United States Postal Service certifying a disability pension, or (v) an award letter from the United States Department of Veterans Affairs certifying eligibility for a veterans affairs disability pension.
The applicant must submit proof of their disability and also, meet certain income limitations.
Other requirements are as follows:
-All owners must be persons with disabilities, except if the property is owned by husband and wife or by siblings, only one needs to have a disability.
-The property must be the "legal residence" of, and must be occupied by, the person with the disability.
-All owners’ gross income (including Social Security) must be $26,900 or less. Any unreimbursed out-of-pocket medical expenses for the person with the disability can be deducted.
-Persons with disabilities must re-apply each year prior to the last Tuesday in July.
-Renewal applications go out mid-February.
-Each year the owners must provide proof of their prior year’s income and proof of unreimbursed out-of-pocket medical expenses for the person with the disability.
-This exemption applies to the County taxes only and is based on a sliding scale.
Click on the following links to acquire instructions and/or an application for the Persons with Disabilities and Limited Incomes Exemption:
Persons with Disabilities and Limited Incomes Pamphlet
Persons with Disabilities and Limited Incomes Instructions
Persons with Disabilities and Limited Incomes Application
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