[Adopted 11-10-1992 by L.L. No. 4-1992]
The purpose of this Article is to authorize
tax exemptions for improvements to certain real property for the purpose
of accommodating owners who are physically disabled or members of
their household who are physically disabled meeting the requirements
set forth in § 459 of the Real Property Tax Law.
An improvement to any real property in the Town
of Moreau 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, subject to the following conditions:
A.Â
The individual must meet the qualifications of a physically
disabled person as required by § 459 of the Real Property
Tax Law.
B.Â
The owner must complete and file with the Assessor
of the Town of Moreau an application with the appropriate certified
statement of physical disability or certificate of blindness on or
before the taxable status date of the town.
C.Â
If 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.
D.Â
The exemption provided for herein shall apply to improvements
constructed prior to the effective date of this Article, as well as
to improvements constructed subsequent to such effective date.
