[Adopted 10-24-1983 by L.L. No. 4-1983]
An improvement to real property used only for
residential purposes as a one- , two- or three-family residence, to
the extent of any increase in value attributable to such improvement,
shall be exempt from taxation if such improvement is made for the
purpose of facilitating and accommodating the use and accessibility
of such real property by a resident owner who is physically disabled,
or by a member of the resident owner's household who is physically
disabled, if such member resides therein, provided that the resident
owner or resident member of the owner's household qualifies therefor
and application for such exemption is made as hereinafter set forth.
A.
Application shall be made to the Assessor by the owner
or owners of the real property upon forms prescribed and made available
by the State Board, providing such information as the State Board
may require.
B.
With the application there shall be filed a certified
statement from a physician, licensed to practice in New York State,
upon forms prescribed and made available by the State Board, which
states that the resident owner or the resident member of the owner's
household has a permanent physical impairment which substantially
limits one or more of such person's major life activities. An individual
who has obtained a certificate from the State Commission for the Blind
and Visually Handicapped stating that such person is legally blind
may submit such certificate in lieu of a physician's certified statement.
Upon a finding by the Assessor that the improvement
is necessary to facilitate and accommodate the use and accessibility
of the real property by a resident who is physically disabled and
who qualifies therefor, the Assessor shall approve the application
and enter the taxable assessed value of the parcel for which the exemption
is granted on the assessment roll with the taxable property with the
amount of the exemption in a separate column.
To be considered, the application for exemption
and the qualifying documents must be filed on or before the taxable
status date for the City of New Rochelle.
A.
The exemption shall apply to improvements made prior
to or subsequent to the effective date of this article.
B.
The exemption shall continue for the property for
which it was granted and while the physically disabled resident resides
therein, until the improvement ceases to be necessary to facilitate
and accommodate the use and accessibility of the property by the physically
disabled resident.
C.
Any exemption duly granted pursuant to this Article
and § 459 of the Real Property Tax Law shall apply to improvements
constructed prior to the effective date of this article.
[Added 6-19-1990 by L.L. No. 2-1990]
