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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-b

Disabled Crime Victims

Exemption Code(s): 41910 Year Originally Enacted: 1996

Related Statutes: Executive Law Section 621

SUMMARY: Improvements to one-, two-, or three-family residences that serve to facilitate the use and accessibility of such property by residents who are physically disabled as a result of a crime or as a result of a Good Samaritan act are exempt from taxation to the extent of any increase in assessed value attributable to these improvements. No exemption is allowed from special ad valorem levies or special assessments.

  1. ELIGIBILITY REQUIREMENTS
    1. Ownership Requirements: Property must be owned by a physically disabled crime victim or Good Samaritan or by a person having such a physically disabled person either in their household or as a resident of the property.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be occupied by a physically disabled crime victim or a Good Samaritan. A "crime victim" is defined for the purposes of this exemption as a person who suffers personal physical injury as a direct result of a crime (Executive Law, §621 (5)). A "Good Samaritan" is defined as a person other than a law enforcement officer who (1) apprehends a person who has committed a crime in the Samaritan's presence or who has committed a felony, (2) acts to prevent or attempts to prevent a crime from occurring, or who (3) assists a law enforcement officer in making an arrest (Executive Law, §621 (7)). 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. Additionally, the 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 physician's certification. A police report, a report from the Office of Victim Services, or other documentary evidence must substantiate that a physical disability was inflicted upon an individual as a result of a crime.
       
    5. Required Construction Start Date or Other Time Requirement:  None.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
       General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    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.

  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
    41910  

    Assessment Roll Section(s): Taxable (RPS 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-b (11/01) - Application for Partial Tax Exemption for Real Property of Persons Who Are Physically Disabled Crime Victims

    Application must be accompanied by a certified statement of disability, a police report, a report from the Office of Victim Services, or other documentary evidence pertinent to the crime resulting in the disability to the crime victim or Good Samaritan, and documentation attesting to the infliction of physical disability as a result of the crime.

    See sample form following Exemption Profile.

  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
    Improvements to property pursuant to the
    Americans with Disabilities Act of 1990
    RPTL §459-a
    Persons with disabilities and limited income RPTL §459-c
    Physically disabled RPTL §459

Exemption Application Forms:

RP-459-b | RP459-b-Ins

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