Persons with Disabilities
Property owners with disabilities and with limited incomes may be eligible for the Exemption for Persons with Disabilities when they can document evidence of their disability.
In Cayuga County, recipients are allowed a reduction on the county portion of their taxes. In addition, all of the school districts allow the exemption on school taxes according to their own income limits. As this exemption is allowed as a local option, some local municipalities have opted out of offering it altogether. Since there are differing income limits in the various taxing jurisdictions and variations the amount of the exemption due to the sliding scale, the local assessor is the best source for information about this exemption in each municipality.
Eligibility for the Exemption for Persons with Disabilities is based on:
The applicant must submit one of the following:
- Award letter from the Social Security Administration certifying the applicant's eligibility to receive Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI)
- Award letter from the Railroad Retirement Board certifying the applicant's eligibility to receive railroad retirement disability benefits
- Certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind
- Award letter from the United States Postal Service stating that the applicant is certified to receive a United States Postal Service disability pension
- Award letter from the United States Department of Veterans Affairs stating that the applicant is entitled to a veterans disability pension
If the award letter states that the disability is permanent, there will be no need to re-file evidence of disability in future years if renewal of the exemption is sought.
All property owners must be disabled to receive the exemption unless the owners are a married couple.
This exemption must be renewed annually due to income requirements.
Detailed information about property tax exemptions can be found at the New York State Department of Taxation and Finance.