[Adopted by L.L. No. 1-1985 (Ch. 240, Art. III, of the 1989 Code)]
Improvement to any real property in the City of Plattsburgh,
New York, 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
To qualify as "physically disabled" for the purpose of this
article, an individual shall submit to the Assessor a certified statement
from a physician licensed to practice in this state, on a form provided
by the Commissioner of Taxation and Finance, which states that the
individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities, except
that an individual who has obtained a certificate from the State Commission
for the Blind stating that such individual is legally blind may submit
such certificate in lieu of a physician's certified statement.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Such exemption shall be granted only upon application by the
owner or all of the owners of the real property on a form prescribed
and made available by the Commissioner of Taxation and Finance. The
applicant shall furnish such information as the Commissioner shall
require. The application shall be filed together with the appropriate
certified statement of physical disability or certificate of blindness
with the Assessor of the City of Plattsburgh, New York, on or before
the taxable status date of the City of Plattsburgh, New York.
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 exemption has been granted on the assessment role for the taxable
property, with the amount of the exemption as determined in a separate
column. 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 for the resident who is
physically disabled.
The exemption provided by this article shall apply to improvements
constructed prior to the effective date of this article.
