[Adopted 11-30-1983 by L.L. No. 21-1983[1] (Ch. 158, Art. III of the 1982 Code)]
[1]
Editor's Note: Section 2 of this local law provided that it shall take effect 1-2-1984.
A. 
An improvement to any real property 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. This exemption shall apply to improvements constructed prior to the effective date of this article.
B. 
To qualify as physically disabled for the purposes of this section, an individual shall submit to the Assessor a certified statement from a physician licensed to practice in the state on a form prescribed and made available by the State Board of Real Property Services 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 and Visually Handicapped stating that such individual is legally blind may submit such certificate in lieu of a physician's certified statement.
C. 
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 State Board of Real Property Services. The applicant shall furnish such information as the Board shall require. The application shall be filed, together with the appropriate certified statement of physical disability or certificate of blindness, with the Assessor on or before the Village taxable status date.
D. 
The exemption provided for herein shall apply only with respect to assessment rolls prepared on the basis of a taxable status date occurring on or after January 2, 1984.