New York State law (section 459-c of the Real Property Tax Law) gives local governments and public school districts the option of granting a reduction in the amount of property taxes paid by qualifying persons with disabilities.

To qualify, person with disabilities generally must have certain documented evidence of their disability and meet certain income limitations and other requirements.  They also must file the exemption application with their local assessor by the appropriate filing date. 

The basic exemption is a 50% reduction in the assessed value of the legal residence of the qualifying disable person.  For the basic exemption, the laws allow each county, city, town, village, or school district to set the maximum income limit at any figure between $3,000 and $26,000.

Localities have the further option of giving exemptions of less than 50% to persons with qualifying disabilities whose incomes are more than $26,000.  Under this option, called the “sliding-scale” option, a qualifying owner can have a yearly income as high as $34,399.99 and get a 5% exemption in places that are using the maximum limit.

Please check with your local assessor or the clerks of the local governments and school district involved to determine which local options, if any, are in effect.

Please note that if the property is receiving an exemption under the low-income senior citizen’s exemption (section 467 of the Real Property Tax Law), it cannot also receive an exemption under this law for the same municipal tax purpose.  A property eligible for the persons with disabilities exemption, however, can receive other exemptions, such as those for School Tax Relief (STAR), veteran’s, etc.