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§ 185-81 BROOME COUNTY CHARTER AND CODE
§ 185-82
ARTICLE XI
Exemption for Disabled Persons With Limited Income
[Adopted 5-21-1998 by L.L. No. 6-1998]
§ 185-81. Eligibility; income limits.
A. Real property owned by one or more persons with disabilities, or real property owned by
a husband, wife or both, or by siblings, at least one of whom has a disability, and whose
income, as hereafter defined, is limited by reason of such disability, shall be exempt from
real property taxation by the County of Broome to the extent of 50% of the assessed
valuation thereof as hereinafter provided.
B. To the extent that the income of the owner or combined income of the owners of the
property for the income tax year immediately preceding the date of making application
exceeds the amount set forth in § 185-84A (hereinafter referred to as "M") but is less
than the amount set forth on the following schedule, such real property shall be exempt
from real property taxation by the County of Broome to the extent of the percentage of
the assessed valuation of said real property set forth on the following schedule.
Percentage of Assessed Valuation
Annual Income
Exempt From Taxation
More than (M) but less than (M+ $1,000) 45%
(M+ $1,000) or more but less than (M+
40%
$2,000)
(M+ $2,000) or more but less than (M+
35%
$3,000)
(M+ $3,000) or more but less than (M+
30%
$3,900)
(M+ $3,900) or more but less than (M+
25%
$4,800)
(M+ $4,800) or more but less than (M+
20%
$5,700)
(M+ $5,700) or more but less than (M+
15%
$6,600)
(M+ $6,600) or more but less than (M+
10%
$7,500)
(M+ $7,500) or more but less than (M+
5%
$8,400)
§ 185-82. Definitions.
As used in this article, the following terms shall have the meanings indicated:
PERSON WITH A DISABILITY — One who has a physical or mental impairment, not due
to current use of alcohol or illegal drug use, which substantially limits such person's ability to
185:42
06 - 01 - 2004