[Adopted 4-9-1984 by L.L. No. 1-1984]
The purpose of this article is to exempt from
real property taxes property owned by certain physically disabled
persons as authorized by § 459 of the New York State Real
Property Tax Law.
Pursuant to the provisions of § 459
of the New York State Real Property Tax Law, an improvement to any
real property 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.
Such exemption shall apply to improvements constructed
on or after January 1, 1985.
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 2, 1985.
