[Adopted 8-27-1984 by L.L. No. 6-1984]
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:
As used in this Article, the following terms shall have the
meanings indicated:
A blood relative of the family.
As defined in § 244-29A of this Article, a person or persons possessing legal ownership of the property for at least one year prior to submitting an application for exemption.
Such exemption shall apply to improvements constructed on or
after June 1, 1984.
An exemption granted under this Article is valid for one year
and must be reapplied for on a year-to-year basis.
An exemption granted under this Article is extinguished on transfer
of title on the premises in question.
This Article shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after June 1, 1985.