The Disabled Low-Income Person’s Exemption - RPTL 459c

The Village of Scarsdale passed a local law February 14, 2023  increasing the real property tax exemption income limits for senior citizens and disabled persons from $37,399 to $58,399, based on a sliding scale. 

Authorized by Real Property Tax Law 459-c, this exemption grants partial real property tax relief for real property owned by one or more persons with a disability and whose gross income, or combined gross income is limited by reason of such medical disabilities.

Proof of medical disability and annual income shall be required and there is no qualifying minimum age restriction under this exemption. Taxes shall be exempt on a sliding scale basis up to a maximum of 50% of the assessed valuation, which percentage is determined by the owner's prior year gross income. Click here for the Income Worksheet Checklist 

The filing deadline is May 1, which application requires an annual renewal application.

RP-459-c Application for Persons with Disabilities and Limited Income

RP-459-c Instructions for Persons with Disabilities and Limited Income

RP-459-c Renewal Application for Personal with Disabilities and Limited Income