Rye Town Council broadens disabled persons tax exemption

The Rye Town Council amended its tax exemption policies for disabled persons with income limits at its monthly meeting on Thursday, Feb. 16.

“This is a companion to an earlier local law that we passed increasing exemption limits for senior citizens who are below a certain income level,” said Town Supervisor Gary Zuckerman during the public hearing on tax changes at that meeting.

The amendment to the senior citizens exemption was passed on Nov. 17, 2022.

Both new policies are based on State of New York legislation allowing individuals earning less than a certain amount to receive up to a 50% discount on their property taxes.

In the Town’s previous laws, which went into effect in 2007, seniors and those with qualifying disabilities who earned less than $29,000 per year could receive the 50% reduction. A sliding scale up to $37,400 allowed for lesser discounts down to 5%.

Under the new policy, the sliding scale for tax reductions begins at earnings of $50,000 or less per year and goes up to $58,400.

Regardless of age, any individual who meets the state’s definition of a disabled person qualifies for the exemption.

The state defines a disabled person as someone with “a physical or mental impairment (not due to current use of alcohol or illegal drug use) that substantially limits that person’s ability to engage in one or more major life activities.” Activities include caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning or working.

To apply for the tax discount, disabled persons must provide proof of their condition via letters or certificates from the Social Security Administration, the Railroad Retirement Board, the State Commission for the Blind and Visually Handicapped, the United States Postal Service or the United States Department of Veterans Affairs. They must provide evidence every year unless their condition is permanent.