[Adopted 8-2-2006 by L.L. No. 2-2006]
This article shall be known as the "Partial Tax Exemption for
Real Property of Persons Who Are Physically Disabled of the Town of
Penfield."
It is the purpose and intent of this article to implement legislation
which amended the Real Property Tax Law by adding a new § 459.
The new section allows a real property tax exemption for real property
of persons who are physically disabled, provided that they meet certain
criteria as set forth in Real Property Tax Law § 459, Subdivision
2.
The Town Board of the Town of Penfield hereby recognizes that
there are physically disabled owners or members in a household that
need certain improvements that facilitate the disabled person's accessibility
to the property.
The real property must meet the following criteria in order
to be eligible for this exemption:
A.
Property must be owned by the physically disabled person or by a
person having a physically disabled member in the household.
B.
Property must be occupied by the physically disabled resident of
the property. The person must have a permanent physical impairment
that substantially restricts one or more of his/her major life activities,
and such impairment must be certified by a qualified physician or
the State Commission for the Blind and Visually Handicapped, as appropriate.
To be eligible for the exemption, the improvement to the property
must be one which facilitates the disabled person's use of and accessibility
to the property.
C.
The property must be a one-, two-, or three-family residence.
The Assessor of the Town of Penfield is hereby directed to accept
applications for real property tax exemption of persons who are physically
disabled and, when satisfied that the application meets all criteria,
approve the application and to appropriately code the assessment roll
of the Town of Penfield to accurately reflect the exemption on the
entitled property.
This article shall take effect immediately upon filing with
the Secretary of State and shall be used solely prospectively in the
preparation of assessment rolls on or after the next taxable status
date, which is March 1, 2007.
