[Adopted 3-8-1984 by L.L. No. 5-1984; amended 12-18-1997 by L.L. No. 10-1997]
A.
Effective as hereinafter provided, there shall be
an exemption from taxation for general Town purposes to the extent
of the value of an improvement to any real property used solely for
residential purposes as a one- , two- or three-family residence, provided
that such improvement is used for the purpose of facilitating and
accommodating the use and accessibility of such real property by a
resident owner of the real property who is physically disabled or
a member of the resident owner's household who is physically disabled,
if such member resides in the real property. This exemption shall
also apply to such improvements constructed prior to the date of this
article.
B.
To qualify as physically disabled for the purposes
of this section, an individual shall submit to the Assessor a certified
statement from a physician licensed to practice in New York State
on a form prescribed and made available by the State Board of Equalization
and Assessment, which states that the individual has a permanent physical
impairment which substantially limits one or more of such individual's
major life activities, except that an individual who has obtained
a certificate from the State Commission for the Blind and Visually
Handicapped stating that such individual is legally blind may submit
such certificate in lieu of a physician's certified statement.
C.
Such exemption shall be granted only upon application
by the owner or all of the owners of the real property on a form prescribed
and made available by the State Board of Equalization and Assessment.
The applicant shall furnish such information as the Board shall require.
The application shall be filed, together with the appropriate certified
statement of physical disability or certificate of blindness, with
the Assessor on or before the taxable status date of the Town.
D.
If the Assessor is satisfied that the improvement is necessary to facilitate and accommodate the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an exemption pursuant to this section, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this section on the assessment roll with taxable property, with the amount of the exemption as determined pursuant to Subsection A of this section in a separate column. Once granted, the exemption shall continue on the real property until the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the resident who is physically disabled.
