[Adopted 2-27-1984 by L.L. No. 2-1984]
Pursuant to § 459 of the New York Real Property Tax Law, real property used solely as a one- , two- or three-family residence of a physically disabled resident owner or a member of a resident owner's household who is physically disabled and resides in the property is exempt from taxation to the extent of any increase in value attributable to improvements to facilitate and accommodate the use and accessibility of the property by physically disabled or blind persons.
A. 
A physically disabled individual must submit to the Assessor a certified statement from a physician which states that the individual has a permanent physical impairment which substantially limits one or more of the major life activities.
B. 
If the individual is legally blind, he or she may submit a certificate from the State Commission for the Blind and Visually Handicapped in lieu of the physician's statement. The owner of the property must file this certificate, together with an application form prescribed by the State Board, with the Assessor by taxable status date.
C. 
The exemption is first available in connection with assessment rolls prepared on the basis of taxable status dates occurring on or after January 2, 1984.
D. 
The exemption continues until the improvement ceases to be necessary to facilitate and accommodate the use and accessibility of the property by the physically disabled resident.