[Adopted 7-10-2018 by L.L. No. 2-2018]
This article is enacted pursuant to the authority of § 459
of the Real Property Tax Law of the State of New York, which authorizes
the Village of Wesley Hills to grant a partial tax exemption for certain
improvements made to residences of persons who are physically disabled.
As used in this article, the following terms shall have the
meanings indicated:
Refers to a person who qualifies as "physically disabled"
pursuant to the provisions of Subdivision 2 of § 459 of
the Real Property Tax Law.
A person possessing legal ownership of the property at least
one year prior to submitting an application for the exemption granted
by this article.
Pursuant to the provisions of § 459 of the Real Property
Tax Law of the State of New York, an improvement to any real property
used solely for residential purposes as a one-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 accessability of such real
property by a resident owner of the real property who is physically
disabled and who resides on the premises at least 10 months per year
or a member of the resident owner's household who is physically disabled,
if such member resides in the real property. Such exemption shall
apply to such improvements constructed prior to the effective date
of this article.
An exemption granted under this article is valid for one year
and must be reapplied for on a year-to-year basis.
An exemption granted under this article is extinguished on transfer
of title to the subject premises.
This article shall take effect immediately upon this article
being filed with the Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 1, 2019.
