[Adopted 1-4-1984]
The purpose of this article is to exempt from
real property taxes improved property owned by certain physically
disabled persons, as authorized by § 459 of the 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:
Any such real property tax exemption will apply
to improvements constructed prior to the effective date of this article.
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 2, 1984.
