[Adopted 9-4-1996 by L.L. No. 1-1996]
This article shall be known as the "Exemption
for the Physically Disabled Law of the Town of Clay."
The purpose of this article is to provide an
exemption from taxation for an improvement to any real property used
solely for residential purposes as a one-, two- or three-family residence
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 physically disabled
person.
A.
The meanings of words and expressions as used in this
article shall be identical to their meanings as used in § 459
of the Real Property Tax Law of the State of New York.
B.
PHYSICALLY DISABLED PERSON
STATE BOARD
For the purposes of this article, the following terms
shall have the meanings indicated:
The Office of Real Property Services of the State of New
York.
A.
To qualify as physically disabled for the purpose
of this section, 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
that 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.
B.
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,
on or before the taxable status date of the Town of Clay.
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 article, 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 article
on the assessment roll with the taxable property, with the amount
of the exemption as determined herein in a separate column.
Any exemption granted pursuant to the provisions
of this article shall not take effect prior to the taxable status
date next succeeding the effective date of this article.
Once granted, an 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.
