[Adopted 4-15-2009 by L.L. 5-2009]
The Town Board of the Town of Orchard Park hereby finds and determines that the New York State Legislature has enacted legislation contained in § 459 of the Real Property Tax Law. Such law provides the following: 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 member resides in the property.
This article is adopted pursuant to the authority of Real Property Tax Law § 459, and all definitions, terms and conditions of such statute shall apply to this chapter.
This exemption shall apply to improvements constructed prior to the effective date of this article.
To qualify as physically disabled for the purpose of this tax exemption, the individual shall submit to the Assessor a certified statement from a physician licensed to practice in the state on a form prescribed and made available by the State Board which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major activities, except that an individual who has obtained a certificate from the State Commission For the Blind and Visually Handicapped stating that such individual is legally blind may submit such certificate in lieu of physician's certified statement.
Such exemption shall be granted only upon application by the owner or all the owners of the real property on a form prescribed and made available by the State Board. The application shall be filed together with the appropriate certified statement of physical disability or certificate of blindness with the Assessor of the Town of Orchard Park on or before the taxable status date of such town.
If the Assessor is satisfied that the improvement is necessary to facilitate and accommodate the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an exemption pursuant to this article, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this section on the assessment roll with the taxable property, with the amount of the exemption.
Once granted, the exemption shall continue on the real property 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.
This article shall take effect after proper filing, including with the office of the State Comptroller and the office of the Secretary of State, and shall apply to improvement constructed prior to the effective date of this article.