[Adopted 12-12-1984 by L.L. No. 1-1984]
An 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 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.
The procedure for applying for the granting of said exemption shall be in accord within the provisions of § 459 of the Real Property Tax Law and shall apply to an improvement constructed and added to the tax rolls after January 1, 1981.