Skip to main content

05/16/2022 Assessment Community Weekly

Where’d the legal memos go? 

The content of the following memos can now be found in the appropriate categories on Legal questions asked and answered:

  • Correction of errors outline
  • Marriage equality
  • Proof of average gross sales value: Applications for agricultural assessment
  • Village assessment options

They were previously grouped on the Legal Memos webpage, which we have now deleted. There were no other links on that webpage.

The Unemployment Compensation Exclusion, 467, and 459-c

Hat tip to Town of Clay Assessor Rob Bick for this question:

Q: In the January 10 edition, ORPTS provided its non-binding opinion that the $10,200 Unemployment Compensation Exclusion (UCE) does not apply to the senior citizens (467) exemption. Would the same rule apply to the exemption for persons with disabilities and limited incomes (459-c)?

A: Yes. Our opinion, which as always is non-binding, is that the UCE does not impact income for either 467 or 459-c. While it is true that the first $10,200 of unemployment compensation is to be excluded from income for 2020 federal income tax purposes, there is no such exclusion for purposes of the senior citizens exemption or the exemption for persons with disabilities and limited incomes (or for 2020 NYS income tax purposes).