[Adopted 1-11-2018 by L.L. No. 1-2018]
Pursuant to the authorization set forth in § 459-a
of the New York State Real Property Tax Law, real property used solely
for residential purposes as a one-, two- or three-family residence,
which has been altered, installed or improved subsequent to the Americans
with Disabilities Act of 1990 (as set forth in P.L. 101-336) for the
purposes of removal of architectural barriers for persons with disabilities
in existing property shall be exempt from taxation and special ad
valorem levies as hereinafter provided.
Improvements to such real property shall be exempt pursuant
to the following exemption schedule:
|
Year of Exemption
|
Percentage of Exemption
|
|---|---|
|
1
|
50%
|
|
2
|
45%
|
|
3
|
40%
|
|
4
|
35%
|
|
5
|
30%
|
|
6
|
25%
|
|
7
|
20%
|
|
8
|
15%
|
|
9
|
10%
|
|
10
|
5%
|
No exemption shall be granted for alterations, installations
or improvements unless such alterations, installations or improvements
were commenced subsequent to the effective date of this article. Notwithstanding
the foregoing provision, if such alterations, installations or improvements
were commenced prior to the effective date of this article, installations
or improvements may receive an exemption pursuant to the exemption
schedule of this article for the remainder of the authorized period
of exemption as if such alterations, installations or improvements
had been commenced on or after such effective date; provided, however,
the property shall not be eligible for refunds of property taxes or
special ad valorem levies paid prior to the effective date of this
article.
Such exemption shall be granted only upon application by the
owner or all the owners of such building on a form prescribed by the
New York State Commissioner of Taxation and Finance. The application
shall be filed together with a certified statement from a physician
licensed to practice in New York State on a form made available by
the Commissioner, or an equivalent notarized form found acceptable
to the Assessor, which states that the applicant has a permanent physical
impairment that substantially limits one or more of such individual's
major life activities. An individual who has obtained a certificate
from the state stating that such individual is legally blind may submit
such certificate in lieu of a physician's certified statement. The
application shall be filed with the Assessor of the Village on or
before the applicable taxable status date of the Village.
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 otherwise entitled
to an exemption pursuant to this article, the Assessor shall approve
the application and such building shall thereafter be exempt from
taxation and special ad valorem levies as herein provided, commencing
with the assessment roll prepared on the basis of the taxable status
date. The assessed value of any exemption granted pursuant to this
section shall be entered by the Assessor on the assessment roll with
the taxable property, with the amount of the exemption shown in a
separate column.
The provisions of this article shall become effective as of
the taxable status date of January 1, 2019. With respect to the Village
Assessment roll based upon the taxable status date of January 1, 2018,
and notwithstanding any provision herein to the contrary, an application
for exemption provided for in this article may be filed after the
taxable status date of January 1, 2018, provided that such application
is filed on or before January 31, 2018.
