[Adopted 9-27-1983 by L.L. No. 17-1983 (Ch. 458, Art. III,
of the 1985 Code)]
A.
The New York State Legislature recently enacted § 459 of
the Real Property Tax Law authorizing local legislation to grant real
property tax exemptions to the extent of any increases in value attributable
to an improvement which facilitates or accommodates the use of real
property by a disabled resident.
B.
The purpose of this article is to exercise this local power by granting
real property tax exemptions to physically disabled persons who make
such improvements to their property.
This Legislature hereby provides that any improvement to any
real property used solely for residential purposes as a one-, two-
or three-family residence shall be exempt from 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:
This article shall apply to improvements constructed on or after
January 2, 1984.
A.
In order to qualify as a physically disabled person, an individual
shall submit to the Assessor a certified statement, from a physician
licensed to practice in the State of New York, which states that the
individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities. 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 the physician's
statement.
B.
The Assessor shall review the application of the owner or owners
of the real property in accordance with § 459 of the Real
Property Tax Law in order to make a determination of approval or disapproval
of the application for exemption.
If 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.