[Adopted 11-22-1983 as L.L. No. 5-1983]
Pursuant to the provisions of § 459
of the Real Property Tax Law and as therein provided, improvements
to residential real property used solely as a one- or two-family residence
shall be exempt from taxation to the extent of any increase in value
attributable to such, if such improvement is used for the purpose
of facilitating and accommodating the use and accessibility of such
real property by:
A.
For the purposes of this article, to qualify as physically
disabled, an individual shall submit to the Assessor[1] of the Village of Spring Valley a certified statement
from a licensed physician practicing in this state, on a form prescribed
and made available by the State Board, which shall state that the
individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities.
[1]
Editor’s Note: The position of Assessor in the Village
was abolished 11-30-2016 by L.L. No. 5-2016.
B.
Those individuals who have a certificate from the
State Commission for the Blind and Visually Handicapped, stating that
the individual is legally blind, may submit such certificate in lieu
of a physician's certified statement.
C.
The application shall be filed by all the owners of
the specified real property, together with the appropriate certificate
and such further information as shall be required by the Board, with
the Assessor of the Village of Spring Valley on or before the taxable
status date of such Village.
D.
If the applicant is qualified and is entitled to an exemption and the Assessor is satisfied that the improvement is necessary to facilitate and accommodate the use and accessibility by a physically disabled resident, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted on the assessment roll with the taxable property with the amount of the exemption, as determined pursuant to Subsection A of this section, in a separate column. Once granted, the exemption shall continue 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.
