[Adopted 11-13-2008 by L.L. No. 2-2008]
An improvement to any real property used 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. This exemption shall also apply to improvements constructed prior to the effective date of this article. Eligibility for such exemption shall be pursuant to the procedures and standards set forth in § 459 of the Real Property Tax Law and administration thereof.