[Adopted 12-6-1984 by L.L. No. 3-1984 (Art. XXII of Sub-Part C of Part I of the 1973 Code)]
Pursuant to § 459 of the Real Property Tax Law, any improvement made prior to the adoption of this article or subsequent thereto to any real property within the City of Troy 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 by a member of the resident owner's household who is physically disabled, if such member resides in the real property.
To qualify as physically disabled for the purposes of this real property tax exemption, an individual must comply with the provisions of § 459(2) and (3) of the Real Property Tax Law. Whenever such a person shall so qualify for this real property tax exemption, the City Assessor is hereby authorized and directed to comply with the provisions of § 459(4) of the Real Property Tax Law.