The purpose of this article is to provide for an exemption for real
property taxation pursuant to the provisions of § 459 of the Real
Property Tax Law.
An improvement to any real property used solely for residential purposes
as a one- , two- or three-family residence shall be exempt from Town Real
Property 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. A resident owner of the real property who is physically
disabled; or
B. A member of the resident owner's household who is physically
disabled, if such member resides in the real property.