Town of Chili, NY Article III Exemption for Improvements to Property of Disabled Persons

[Adopted 12-2-1987 by L.L. No. 5-1987 (Ch. 101, Art. III, of the 1980 Code)]

§ 451-6 Exemption granted.

A. Pursuant to § 459 of the Real Property Tax Law of the State of New York, improvement to any real property used solely for residential purposes as a one-, two- or three-family residence shall be exempt from taxation to the extent of any increase in value attributable to such improvement if such improvement is used for the purpose of facilitating and accommodating the use and accessibility of such real property by:

(1) A resident owner of the real property who is physically disabled; or

(2) A member of the resident owner's household who is physically disabled, if such member of the family resides in the real property.

B. Any such improvement constructed 10 years prior to the effective date of this article shall be covered by this exemption.

§ 451-7 Application and certification required.

Such exemption shall be granted only upon application of the owner of real property along with certification from a licensed New York State physician to the Assessor of the Town of Chili and in compliance with all pertinent subsections of § 459 of the Real Property Tax Law of the State of New York.