§ 459-c. Persons with disabilities and limited incomes. 1. (a) Real\nproperty owned by one or more persons with disabilities, or real\nproperty owned by a married person or a married couple, or by siblings,\nat least one of whom has a disability, or a person with a disability who\nhas their primary residence in a special needs trust, or a property\nowner who has a tenant with a disability whose lease provides them with\na life interest in the property as long as the tenant remains in\nresidence, or real property owned by one or more persons, some of whom\nqualify under this section and the others of whom qualify under section\nfour hundred sixty-seven of this title, and whose income, as hereafter\ndefined, is limited by reason of such disability, shall be exempt from\npayments in lieu of taxes (PILOT) to the battery city park authority or\nfrom taxation by any municipal corporation in which located to the\nextent of fifty per centum of the assessed valuation thereof as\nhereinafter provided. After a public hearing, the governing board of a\ncounty, city, town or village may adopt a local law and a school\ndistrict, other than a school district subject to article fifty-two of\nthe education law, may adopt a resolution to grant the exemption\nauthorized pursuant to this section.\n (b) Any local law or resolution adopted pursuant to paragraph (a) of\nthis subdivision may be amended, or a local law or resolution may be\nadopted, to provide an exemption so as to increase the maximum income\neligibility level of such municipal corporation as provided in\nsubdivision five of this section (represented in the hereinbelow\nschedule as M), to the extent provided in the following schedule:\n ANNUAL INCOME PERCENTAGE ASSESSED VALUATION\n EXEMPT FROM TAXATION OR PILOT\nMore than (M) but\n less than (M+ $1,000) 45 per centum\n(M+ $1,000 or more) but\n less than (M+ $2,000) 40 per centum\n(M+ $2,000 or more) but\n less than (M+ $3,000) 35 per centum\n(M+ $3,000 or more) but\n less than (M+ $3,900) 30 per centum\n(M+ $3,900 or more) but\n less than (M+ $4,800) 25 per centum\n(M+ $4,800 or more) but\n less than (M+ $5,700) 20 per centum\n(M+ $5,700 or more) but\n less than (M+ $6,600) 15 per centum\n(M+ $6,600 or more) but\n less than (M+ $7,500) 10 per centum\n(M + $7,500 or more) but\n less than (M+ $8,400) 5 per centum\n 2. For purposes of this section: (a) the term "sibling" shall include\npersons whose relationship as siblings has been established through\neither half blood, whole blood or adoption.\n (b) a person with a disability is one who has a physical or mental\nimpairment, not due to current use of alcohol or illegal drug use, which\nsubstantially limits such person's ability to engage in one or more\nmajor life activities, such as caring for one's self, performing manual\ntasks, walking, seeing, hearing, speaking, breathing, learning and\nworking, and who (i) is certified to receive social security disability\ninsurance (SSDI) or supplemental security income (SSI) benefits under\nthe federal Social Security Act, or (ii) is certified to receive\nRailroad Retirement Disability benefits under the federal railroad\nRetirement Act, or (iii) has received a certificate from the state\ncommission for the blind stating that such person is legally blind, or\n(iv) is certified to receive a United States Postal Service disability\npension, or (v) is certified to receive a United States department of\nveterans affairs disability pension pursuant to 38 U.S.C. §1521, or (vi)\nhas received an order from the chair of the workers' compensation board\npursuant to article two of the workers' compensation law determining an\naward for compensation for (A) permanent total disability, as desc
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