[Adopted 2-13-1984 by L.L. No. 1-1984 (Ch. 72, Art. II, of
the 1983 Code)]
Improvements to any real property used solely as a one-, two-
or three-family residence shall be exempt from taxation to the extent
of any increase in value attributable to said improvements. The improvements
must be used for the purpose of facilitating and accommodating the
use and accessibility of the property by a physically disabled resident
owner or a member of a resident owner's household who is physically
disabled and resides in the property.
A physically disabled individual shall submit to the Assessor
a certified statement from a physician which states that the individual
has a permanent physical impairment which substantially limits one
or more of his major life activities. If the individual is legally
blind, he or she may submit a certificate from the State Commission
for the Blind and Visually Handicapped in lieu of the physician's
statement. The owner of the property shall file this certificate,
together with an application form, with the Assessor by taxable status
date.
This exemption is first available in connection with assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 2, 1984. Once granted, this exemption shall continue
until the improvement ceases to be necessary to facilitate and accommodate
the use and accessibility of the property by the physically disabled
resident.
