[Adopted 12-21-1993 by L.L. No. 3-1993]
Pursuant to the provisions of § 459
of the Real Property Tax Law and as therein provided, improvements
to residential 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 such improvements that serve to facilitate
the use and accessibility of such real property for:
A.
For the purposes of this Article, to qualify as physically
disabled, an individual shall submit to the Village of Fort Plain
for consideration of the Assessor a certified statement from a physician
licensed to practice in this state on a form prescribed and made available
by the New York State Board of Real Property Services which shall
state that the individual has a permanent physical impairment that
substantially restricts one or more of such individual's major life
activities.
[Amended 4-30-1996 by L.L. No. 1-1996]
B.
Those individuals who have obtained a certificate
from the State Commission for the Blind and Visually Handicapped stating
that the individual is legally blind may submit such certificate in
lieu of a physician's certified statement.
C.
The application shall be filed by all the owners of
the specified real property on the prescribed form including such
information as may be required by the State Board, together with the
appropriate certificate, with the Village of Fort Plain on or before
the taxable status date of the village for the consideration of the
Assessor.
If the applicant is qualified and is entitled
to an exemption and the Assessor is satisfied that the improvement
is necessary to facilitate and accommodate the use and accessibility
by a physically disabled resident, the Assessor shall approve the
application and enter the taxable assessed value of the parcel for
which an exemption has been granted on the assessment roll with the
taxable property with the amount of the exemption as determined in
a separate column.
Once granted, the exemption shall continue 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.
The exemption may be granted for improvements
constructed prior to the effective date of this Article which otherwise
meet all requirements.
The exemption shall not be applicable to special
ad valorem levies and special assessments, and the property owner
shall remain liable for the same.
This article shall take effect immediately upon
its filing with the Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
