[Adopted 5-9-1984 by L.L. No. 3-1984]
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.
The foregoing exemption shall only apply to improvements constructed
on or after May 1, 1984.
To qualify as physically disabled for the purposes
of this article, 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, which states
that the individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities, except
than 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.
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. 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 of the Town
of Rosendale on or before the taxable status date of the Town of Rosendale.
If the Assessor is satisfied that the improvement is necessary to facilitate and accommodate the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an exemption pursuant to this section, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this section on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to § 63-6 of this article in a separate column. Once granted, the exemption 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.
