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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Residential - Other Than Multiple Dwellings

Section 4.01 - RPTL Section 459

Physically Disabled

Exemption Code(s): 4190_ Year Originally Enacted: 1983

Related Statutes: None

SUMMARY: If allowed by local option, residential real property including improvements that serve to facilitate the use and accessibility of such property by physically disabled residents is exempt from taxation to the extent of any increase in value attributable to such improvements, but is liable for special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS
    1. Ownership Requirements: Property must be owned either by a physically disabled person or by a person having a physically disabled member in the household.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements:Property must be occupied by the physically disabled resident of the property. The disabled person must have a permanent physical impairment that substantially restricts one or more of his major life activities, and such impairment must be certified by a qualified physician or the State Commission for the Blind and Visually Handicapped, as appropriate. To be eligible for exemption, the improvement to the property must be one which facilitates the disabled person's use of and accessibility to the property. Property must be a one-, two-, or three-family residence.
       
    4. Certification by State or Local Government:Disability must be certified by a physician licensed to practice in New York State. In the case of a blind person, certification by the State Commission for the Blind and Visually Handicapped may be obtained in lieu of certification by a physician.
       
    5. Required Construction Start Date or Other Time Requirement: None. Furthermore, exemption may be granted to improvements constructed prior to the effective date of the local law or resolution allowing the exemption.
       
  2. LOCAL OPTION: Yes - Each county, city, town, village, and school district may choose whether or not to allow the exemption. The option must be exercised by a county, city, town, or village through adoption of a local law and by a school district through adoption of a resolution. In all cases, a public hearing must be held prior to adoption of the local law or resolution.
     
  3. LIMITATION ON EXEMPTION:
         General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount Yes* Yes* No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration No
    limit
    No
    limit
    No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex** NA Tax Tax
    b. City Ex** NA NA Tax
    c. Town or Town
    Special District
    Ex** NA Tax Tax
    d. Village Ex** NA NA Tax
    e. School District NA Ex** NA NA
        Ex-Exempt      Tax-Taxable      NA-Not Applicable

    * Amount is limited to the increase in assessed value attributable to the eligible improvement.
    ** If allowed by local option.

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: Increase in assessed value attributable to the eligible improvement.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:

    Code Description of Alternative Codes Possible
    4190_

    Assessment Roll Section(s): Taxable (ARLM Section 1).

    NOTE: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
  7. FILING REQUIREMENTS (Owner or Occupant of Property):

    Form RP-459 (1/95) - Application for Partial Tax Exemption for Real Property of Persons Who Are Physically Disabled (see sample form following Exemption Profile).

    Application form must be accompanied by a certified statement of disability.
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:

    Subject Statute
    Certain living quarters constructed to be occupied
    by a senior citizen or disabled individual
    RPTL §467-d
    Disabled crime victims RPTL §459-b
    Improvements to property pursuant to
    the American Disabilities Act of 1990
    RPTL §459-a
    Persons with disabilities and limited incomes RPTL §459-c

Exemption Application Forms:

Form RP-459 | RP-459-Ins |

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