Persons with Disability & Limited Income Exemption

This exemption establishes Real Property Tax Exemption for persons with disabilities and limited income in accordance with Section 459-c of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # IL 020-06 under County of Niagara Local Law # 4-2023.

Enacted 3/1/2023

    • Publication – Q & A Exemption for Persons with Disabilities and Limited Income 
    • Description of exemption 
        - Section 4.01 - RPTL Section 459-c 
    • Laws of New York State 
        - RPTL 459-c 

Application