[Adopted 2-14-1984 by L.L. No. 2-1984]
Pursuant to § 459 of the Real Property Tax Law of the State of New York, the Town of Pawling, New York, is hereby authorized to allow a real property tax exemption for improvements made to facilitate and accommodate the use and accessibility of certain residential real property by physically disabled or blind persons.
The Town of Pawling, County of Dutchess, New York, now provides that improvements to any real property used solely as a one-, two- or three-family residence will be exempt from taxation to the extent of any increase in value attributable to the improvements. The improvements must be used for the purpose of facilitating and accommodating the use and accessibility of the property by a physically disabled or blind resident owner or a member of a resident owner's household who is physically disabled or blind and resides in the property.
This exemption applies to improvements constructed on or after January 2, 1984, as applied against the assessment rolls prepared on the basis of taxable status as of January 2, 1984.