[Adopted 8-22-1990 by L.L. No. 3-1990]
The purpose of this article is to exempt from real property taxes property owned by certain physically disabled persons as authorized by § 459 of the New York State Real Property Tax Law.
Pursuant to the provisions of § 459 of the New York State 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 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 a member resides in the real property.
This exemption shall apply to improvements, constructed both prior to and after the effective date of this article.
This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 2, 1990.
This article shall take effect immediately upon its filing with the Secretary of State.