[Adopted 6-7-1984 by L.L. No. 2-1984]
[Amended 9-7-1989 by L.L. No. 5-1989]
The purpose of this article is to exempt from
real property taxes special improvements to real property for the
benefit certain physically disabled or blind persons as authorized
by § 459 of the New York State Real Property Tax Law.
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:
Such real property tax exemption shall apply
to improvements constructed either prior to or after the effective
date of this article.
To qualify as physically disabled for the purposes
of this article, an individual shall submit to the Board of Assessors
of the Town the statement or certificate and information required
pursuant to § 459 of the Real Property Tax Law.
The exemption under this article shall be granted
only if the application is made pursuant to the terms of and satisfies
the requirements of § 459 of the Real Property Tax Law.
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 2, 1984.
