[Adopted 2-20-2003 by L.L. No. 3-2003 (Ch. 64, Art. V, of the 1971 Code)]
Pursuant to § 459 of the Real Property Tax Law, any improvement made prior to the adoption of this article, or subsequent thereto, to any real property within the Village of Baldwinsville 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. 
A resident owner of the real property who is physically disabled; or
B. 
A member of the resident owner's household who is physically disabled, if such member resides in the real property.
To qualify as physically disabled for the purposes of this real property tax exemption, an individual must comply with the provisions of § 459(2) and (3) of the Real Property Tax Law. Whenever such a person shall so qualify for this real property tax exemption, the Town Assessor is hereby authorized and directed to comply with the provisions of § 459(4) of the Real Property Tax Law.
This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.