[Adopted 2-13-2003 by L.L. No. 1-2003]
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 Corinth 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:
The individual must meet the qualifications of a physically disabled person as required by § 459 of the Real Property Tax Law.
The owner must complete and file with the Assessor of his Town an application with the appropriate certified statement of physical disability or certificate of blindness on or before the taxable status date of such Town.
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.