[Adopted 2-6-1984 by L.L. No. 1-1984 (Ch. 47, Art. II, of
the 1971 Code)]
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 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, 1984.
