[Adopted 4-3-1984 by L.L. No. 2-1984]
The purpose of this article is to exempt from real property taxes special improvements to real property owned by certain physically disabled or blind persons, as authorized by § 459 of the 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 a resident owner of the real property who is physically disabled, or a member of the resident's household who is physically disabled, if such member resides in the real property.
A. 
Any such real property tax exemption will apply to improvements constructed either prior to or after the effective date of this article.
B. 
This article shall apply to assessment rolls prepared on a basis of taxable status dates occurring on or after January 2, 1984.
[Amended 12-2-1997 by L.L. No. 15-1997]
Applications for exemptions should be filed with the Town Assessor on or before the appropriate taxable status date on Form RP 459[1] of the Board of Real Property Services, properly completed in its entirety by both owner and physician.
[1]
Editor's Note: Form RP 459 may be obtained from the Real Property Tax Agency.