[Adopted 3-12-1984 by L.L. No. 2-1984]
The purpose of this local law 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 to 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.
A. 
Such exemption shall apply to improvements constructed on or after April 15, 1959.
B. 
This local law shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after May 1, 1984.
This local law shall take effect upon publishing, posting and upon filing a copy with the Secretary of State as required by law.