Local Law #16 of 2022
(Full Legislature Mtg. 12/06/2022)

RESOLUTION #240

APPROVAL/ LOCAL LAW TO AMEND ARTICLE IX OF CHAPTER 220 OF THE CODE OF PUTNAM COUNTY BY INCREASING THE INCOME THRESHOLD OF THE DISABLED PERSONS PROPERTY TAX EXEMPTION 

Be it enacted by the Legislature of the County of Putnam as follows:

Section 1.

§ 220-56 Statutory authority; exemption granted.

Pursuant to the provisions of § 459-c of the Real Property Tax Law (RPTL), real property owned by one or more persons with disabilities, as defined by RPTL § 459-c, Subdivision 2(b), or real property owned by a husband, wife or both or by siblings, at least one of whom has such a disability, and whose income, as defined herein, is limited by reason of such disability, shall be exempt from County real property taxation to the extent of 50% of the assessed valuation thereof as hereinafter provided.

§ 220-57 Maximum income.

All terms, conditions and requirements of RPTL, § 459-c, shall apply to the application for and the granting of such exemption on the assessment rolls of the towns as they apply to the County of Putnam, except that no exemption shall be granted if the combined income of the owner or owners of the property for the income tax year immediately preceding the date of making application for exemption is: for the year 2023, the sum of $48,400 or more; for the year 2024, the sum of $53,400 or more; and for the year 2025, the sum of $58,400 or more.

§ 220-58 Exemption schedule.

Pursuant to RPTL, § 459-c, real property owned by persons with disabilities shall be exempt from certain County real property taxes up to a maximum of 50% of the assessed valuation pursuant to the following schedules:

A.      For the year 2023:

Annual Income    Percentage of Assessed Value Exempt From Taxation
$40,000 and less    50%
More than $40,000 but less than $41,000    45%
More than $41,000 but less than $42,000    40%
More than $42,000 but less than $43,000    35%
More than $43,000 but less than $43,900    30%
More than $43,900 but less than $44,800    25%
More than $44,800 but less than $45,700    20%
More than $45,700 but less than $46,600    15%
More than $46,600 but less than $47,500    10%
More than $47,500 but less than $48,400    5%

B.     For the year 2024:

Annual Income    Percentage of Assessed Value Exempt From Taxation
$45,000 and less    50%
More than $45,000 but less than $46,000    45%
More than $46,000 but less than $47,000    40%
More than $47,000 but less than $48,000    35%
More than $48,000 but less than $48,900    30%
More than $48,900 but less than $49,800    25%
More than $49,800 but less than $50,700    20%
More than $50,700 but less than $51,600    15%
More than $51,600 but less than $52,500    10%
More than $52,500 but less than $53,400    5%

C.      For the year 2025:

Annual Income    Percentage of Assessed Value Exempt From Taxation
$50,000 and less    50%
More than $50,000 but less than $51,000    45%
More than $51,000 but less than $52,000    40%
More than $52,000 but less than $53,000    35%
More than $53,000 but less than $53,900    30%
More than $53,900 but less than $54,800    25%
More than $54,800 but less than $55,700    20%
More than $55,700 but less than $56,600    15%
More than $56,600 but less than $57,500    10%
$57,500 but less than $58,400    5%

§ 220-59 Eligibility.

In order to qualify for an exemption pursuant to this article, the combined income of the owner or owners of the property for income tax year immediately preceding the date of the application for exemption from all sources, as set forth in § 459-c(5)(a) of Real Property Tax Law must be less than $48,400 for the year 2023; $53,400 for the year 2024; and $58,400 for the year 2025. “Income tax year” shall mean the twelve-month period from which the owner or owners file a federal personal income tax return, or if no such return is filed, in the calendar year. When title is vested in either 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 both 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.

§ 220-60 Proof of disability.

In conjunction with the provisions of RPTL § 459-c, Subdivision 2(b) an award letter from the Social Security Administration evidencing receipt of Social Security Disability Insurance (SSDI) or supplemental security income (SSI) benefits; or the Railroad Retirement Board evidencing receipt of railroad retirement disability benefits; or a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind shall be submitted as proof of disability.

§ 220-61 Application for exemption.

Application for an exemption pursuant to this article must be made annually by the owner or all the owners of the property, on forms prescribed by the State Board, and shall be filed in the Assessor's office on or before the applicable taxable status date; provided, however, that proof of permanent disability need be submitted only in the year exemption is first sought or the disability is first determined to be permanent.

§ 220-62 Applicability.

This article shall apply to the assessment roll for § 220-58A commencing for the year 2023 and for the taxable year 2023/2024; for § 220-58B commencing for the year 2024 and for the taxable year 2024/2025; for § 220-58C commencing for the year 2025 and for the taxable year 2025/2026, and the provisions of § 459-c of the Real Property Tax Law shall govern the granting of such exception notwithstanding any contrary provisions of such section.

§ 220-63 (Reserved)

§ 220-64 (Reserved)

Section 2.
This local law shall take effect immediately upon its filing with the NYS Secretary of State.