§ 65-19. Exemption granted., Article VI. Real Property Exemption for Persons With Disabilities and Limited Incomes, Chapter 65. Taxation, Code of Ordinances, Brookhaven

Pursuant to the provisions of § 459-c of the Real Property Tax Law, real property owned by one or more persons with disabilities, or real property owned by husband, wife, or both, or by siblings, at least one of whom has a disability, and whose income, as hereinafter defined, is limited by reason of such disability, shall be exempt from taxation by the Town of Brookhaven to the extent of 50% of the assessed valuation thereof as provided in the following schedule:

[Amended 10-5-2004 by L.L. No. 32-2004, effective 10-8-2004; 7-24-2007 by L.L. No. 15-2007, effective 7-30-2007]

(1)

Tax Year - 2007-08.

	Annual Income	Percentage of Assessed Valuation Exempt From Taxation
	Less than $26,000	50%
	$26,000 or more, but less than $27,000	45%
	$27,000 or more, but less than $28,000	40%
	$28,000 or more, but less than $29,000	35%
	$29,000 or more, but less than $29,900	30%
	$29,900 or more, but less than $30,800	25%
	$30,800 or more, but less than $31,700	20%
	$31,700 or more, but less than $32,600	15%
	$32,600 or more, but less than $33,500	10%
	$33,500 or more, but less than $34,400	5%

(2)

Tax Year - 2008/09.

	Annual Income	Percentage of Assessed Valuation Exempt From Taxation
	Less than $27,000	50%
	$27,000 or more, 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%

(3)

Tax Year - 2009/10.

	Annual Income	Percentage of Assessed Valuation Exempt From Taxation
	Less than $28,000	50%
	$28,000 or more, but less than $29,000	45%
	$29,000 or more, but less than $30,000	40%
	$30,000 or more, but less than $31,000	35%
	$31,000 or more, but less than $31,900	30%
	$31,900 or more, but less than $32,800	25%
	$32,800 or more, but less than $33,700	20%
	$33,700 or more, but less than $34,600	15%
	$34,600 or more, but less than $35,500	10%
	$35,500 or more, but less than $36,400	5%

(4)

Tax Year - 2010/11.

	Annual Income	Percentage of Assessed Valuation Exempt From Taxation
	Less than $29,000	50%
	$29,000 or more, but less than $30,000	45%
	$30,000 or more, but less than $31,000	40%
	$31,000 or more, but less than $32,000	35%
	$32,000 or more, but less than $32,900	30%
	$32,900 or more, but less than $33,800	25%
	$33,800 or more, but less than $34,700	20%
	$34,700 or more, but less than $35,600	15%
	$35,600 or more, but less than $36,500	10%
	$36,500 or more, but less than $37,400	5%

For purposes of this article:

(1)

"Sibling" shall mean a brother or a sister, whether related through half blood, whole blood or adoption.

(2)

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:

(a)

Is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal Social Security Act; or

(b)

Is certified to receive Railroad Retirement Disability benefits under the federal Railroad Retirement Act; or

(c)

Has received a certificate from the State Commission for the Blind and Visually Handicapped stating that such person is legally blind; or

(d)

Is certified to receive a United States Postal Service disability pension.

(e)

An award letter from the Social Security Administration or the Railroad Retirement Board, or a certificate from the State Commission for the Blind and Visually Handicapped, or an award letter from the United States Postal Service shall be submitted as proof of disability.

Any exemption provided by this article shall be computed after all other partial exemptions allowed by law have been subtracted from the total assessed value.