[Adopted 1-15-2019 by L.L. No. 1-2019]
Pursuant to § 459 of the Real Property Tax Law of the State of New York, the Village of Monroe hereby adopts this article authorizing an exemption from taxation to qualified individuals for an improvement to real property used solely for residential purposes as a one-, two- or three-family residence 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. Any exemption granted pursuant to this section shall continue on the real property until the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the resident who is physically disabled.