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 a disability and whose gross income, or combined gross income is limited by reason of such medical disabilities.
Proof of medical disability and annual income shall be required and there is no qualifying minimum age restriction under this exemption. Taxes shall be exempt on a sliding scale basis up to a maximum of 50% of the assessed valuation, which percentage is determined by the owner's prior year gross income. The gross income ceiling is $37,399.99 under this program for the 2017 assessment roll, applicable to taxes levied in 2018.
The filing deadline is May 1, which application requires an annual renewal application.