The Disabled Low-Income Person’s Exemption - RPTL 459c

Authorized by Real Property Tax Law 459-c, this exemption grants partial real property tax relief for real property owned by one or more persons with disabilities, or owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose gross income or combined income is limited by reason of such medical disability.

Proof of medical disability and income shall be required and there is no age limitation under this exemption. Taxes shall be exempt on a sliding scale basis up to a maximum of 50% of the assessed valuation based on the owner's prior year gross income to a maximum of $37,399.99 under this program for the 2017 assessment roll, applicable to taxes levied in 2018.  

The annual filing deadline is May 1.