New York Laws
Title 2 - Private Property
459-C - Persons With Disabilities and Limited Incomes.

(b) Any local law or resolution adopted pursuant to paragraph (a) of
this subdivision may be amended, or a local law or resolution may be
adopted, to provide an exemption so as to increase the maximum income
eligibility level of such municipal corporation as provided in
subdivision five of this section (represented in the hereinbelow
schedule as M), to the extent provided in the following schedule:
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPT FROM TAXATION OR PILOT
More than (M) but
less than (M+ $1,000) 45 per centum
(M+ $1,000 or more) but
less than (M+ $2,000) 40 per centum
(M+ $2,000 or more) but
less than (M+ $3,000) 35 per centum
(M+ $3,000 or more) but
less than (M+ $3,900) 30 per centum
(M+ $3,900 or more) but
less than (M+ $4,800) 25 per centum
(M+ $4,800 or more) but
less than (M+ $5,700) 20 per centum
(M+ $5,700 or more) but
less than (M+ $6,600) 15 per centum
(M+ $6,600 or more) but
less than (M+ $7,500) 10 per centum
(M + $7,500 or more) but
less than (M+ $8,400) 5 per centum
2. For purposes of this section: (a) the term "sibling" shall include
persons whose relationship as siblings has been established through
either half blood, whole blood or adoption.
(b) 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 supplemental 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 state
commission for the blind stating that such person is legally blind, or
(iv) is certified to receive a United States Postal Service disability
pension, or (v) is certified to receive a United States department of
veterans affairs disability pension pursuant to 38 U.S.C. §1521.

An award letter from the Social Security Administration or the
Railroad Retirement Board, or a certificate from the state commission
for the blind, or an award letter from the United States Postal Service,
or an award letter from the United States department of veterans affairs
shall be submitted as proof of disability.
3. Any exemption provided by this section shall be computed after all
other partial exemptions allowed by law, excluding the school tax relief
(STAR) exemption authorized by section four hundred twenty-five of this
title, have been subtracted from the total amount assessed; provided,
however, that no parcel may receive an exemption for the same PILOT or
municipal tax purpose pursuant to both this section and section four
hundred sixty-seven of this title.
4. Exemption from taxation for school purposes shall not be granted in
the case of real property where a child resides if such child attends a
public school of elementary or secondary education; unless the governing
board of the school district in which the property is located, after
public hearing, adopts a resolution providing for such exemption;
provided that any such resolution shall condition such exemption upon
satisfactory proof that the child was not brought into the residence in
whole or in substantial part for the purpose of attending a particular
school within the district. The procedure for such hearing and
resolution must be conducted separately from the procedure for any
hearing and local law, ordinance or resolution conducted pursuant to
paragraph (a) of subdivision one of this section.
5. No exemption shall be granted:
(a) (i) if the income of the owner or the combined income of the
owners of the property for the applicable income tax year exceeds the
sum of three thousand dollars, or such other sum not less than three
thousand dollars nor more than fifty thousand dollars, as may be
provided by the local law or resolution adopted pursuant to this
section.
(ii) Where the taxable status date is on or before April fourteenth,
the applicable income tax year shall be the second most recent calendar
year. Where the taxable status date is on or after April fifteenth, the
applicable income tax year shall be the most recent calendar year.
Provided, however, that for taxpayers whose income tax returns are filed
on the basis of a fiscal year rather than a calendar year, the
applicable income tax year shall be the most recent fiscal year for
which an income tax return has been filed.
(iii) Where title is vested in a married person, the combined income
of such person and such person's spouse may not exceed such sum, except
where one spouse or ex-spouse 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.
(iv) The term "income" as used herein shall mean the "adjusted gross
income" for federal income tax purposes as reported on the applicant's
federal or state income tax return for the applicable income tax year,
subject to any subsequent amendments or revisions, plus any social
security benefits not included in such federal adjusted gross income;
provided that if no such return was filed for the applicable income tax
year, the applicant's income shall be determined based on the amounts
that would have so been reported if such a return had been filed; and
provided further, that when determining income for purposes of this
section, the following conditions shall be applicable:
(1) the governing body of a municipal corporation, after a public
hearing, may adopt a local law, ordinance or resolution providing that

any social security benefits that were not included in the applicant's
federal adjusted gross income shall not be considered income;
(2) distributions received from an individual retirement account or
individual retirement annuity that were included in the applicant's
federal adjusted gross income shall not be considered income unless the
governing body of a municipal corporation, after a public hearing,
adopts a local law, ordinance or resolution providing otherwise;
(3) the applicant's income shall be offset by all medical and
prescription drug expenses actually paid that were not reimbursed or
paid for by insurance, if the governing body of a municipal corporation,
after a public hearing, adopts a local law, ordinance or resolution
providing therefor;
(4) any tax-exempt interest or dividends that were excluded from the
applicant's federal adjusted gross income shall be considered income;
and
(5) any losses that were applied to reduce the applicant's federal
adjusted gross income shall be subject to the following limitations:
(A) the net amount of loss reported on federal Schedule C, D, E, or F
shall not exceed three thousand dollars per schedule,
(B) the net amount of any other separate category of loss shall not
exceed three thousand dollars, and
(C) the aggregate amount of all losses shall not exceed fifteen
thousand dollars;
(v) Notwithstanding subparagraph (iv) of this paragraph, in a city
having a population of one million persons or more:
(1) except as provided in clause two of this subparagraph, the term
"income" as used in this section shall mean the "adjusted gross income"
for federal income tax purposes as reported on the applicant's federal
or state income tax return for the income tax year immediately preceding
the date of application, subject to any subsequent amendments or
revisions, minus any distributions, to the extent included in federal
adjusted gross income, received from an individual retirement account
and an individual retirement annuity; provided that if no such return
was filed for such income tax year, the applicant's income shall be
determined based on the amounts that would have so been reported if such
a return had been filed; and
(2) if an owner who has received an exemption pursuant to this section
for a property on an assessment roll for a tax year ending on or before
June thirtieth, two thousand twenty-four, would receive a greater
exemption for any tax year ending on or after June thirtieth, two
thousand twenty-five, the term "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 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
any such income shall be offset by all medical and prescription drug
expenses actually paid which were not reimbursed or paid for by
insurance, if the governing board of a municipality, after a public
hearing, adopts a local law or resolution providing therefor. In
computing net rental income and net income from self-employment for the
purposes of this item, no depreciation deduction shall be allowed for
the exhaustion, wear and tear of real or personal property held for the
production of income.
(b) unless the property is used exclusively for residential purposes,
provided, however, that in the event any portion of such property is not
so used exclusively for residential purposes but is used for other

purposes, such portion shall be subject to taxation or PILOT and the
remaining portion only shall be entitled to the exemption provided by
this section;
(c) unless 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 inpatient 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 that person shall be considered income for
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.
6. (a) If so provided in the local law or resolution adopted pursuant
to this section, title to that portion of real property owned by a
cooperative apartment corporation in which a tenant-stockholder of such
corporation resides, and which is represented by the
tenant-stockholder's share or shares of stock in such corporation as
determined by its or their proportional relationship to the total
outstanding stock of the corporation, including that owned by the
corporation, shall be deemed to be vested in such tenant-stockholder.
(b) That proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real property vested in such tenant-stockholder to such entire parcel
and the buildings thereon owned by such cooperative apartment
corporation in which such tenant-stockholder resides shall be subject to
exemption from taxation or PILOT pursuant to this section and any
exemption so granted shall be credited by the appropriate taxing
authority against the assessed valuation of such real property; the
reduction in real property taxes or PILOT realized thereby shall be
credited by the cooperative apartment corporation against the amount of
such taxes or PILOT otherwise payable by or chargeable to such
tenant-stockholder.
7. Application for such exemption must be made annually by the owner,
or all of the owners of the property, on forms prescribed by the
commissioner, and shall be filed in such assessor's office on or before
the appropriate taxable status date; provided, however, proof of a
permanent disability need be submitted only in the year exemption
pursuant to this section is first sought or the disability is first
determined to be permanent.
7-a. Notwithstanding the provisions of this section or any other
provision of law, in a city having a population of one million or more,
applications for the exemption authorized pursuant to this section shall
be considered timely filed if they are filed on or before the fifteenth
day of March of the appropriate year and in such city all references in
this section to taxable status date shall be deemed to refer to the
fifteenth day of March of the appropriate year.
8. At least sixty days prior to the appropriate taxable status date,
the assessor shall mail to each person who was granted exemption
pursuant to this section on the latest completed assessment roll an
application form and a notice that such application must be filed on or
before the taxable status date and be approved in order for the
exemption to continue to be granted. Failure to mail such application
form or the failure of such person to receive the same shall not prevent
the levy, collection and enforcement of the payment of the taxes or
PILOT on property owned by such person.
9. Notwithstanding any other provision of law to the contrary, the
provisions of this section shall apply to real property held in trust
solely for the benefit of a person or persons who would otherwise be

eligible for a real property tax or PILOT exemption, pursuant to
subdivision one of this section, were such person or persons the owner
or owners of such real property.

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