Town of Bethel, NY Article III Physically Disabled Persons Exemption

[Adopted 10-26-1995 by L.L. No. 6-1995 (Ch. 119, Art. IV, of the 1990 Code)]

§ 310-6 Exemption granted; eligibility.

A. Pursuant to § 459 of the Real Property Tax Law of the State of New York, improvement to any real property used solely for residential purposes as a one- , two- or three-family residence shall be exempt from taxation 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:

(1) A resident owner of the real property who is physically disabled; or

(2) A member of the resident owner's household who is physically disabled, if such member of the family resides in the real property.

B. Any such improvement constructed 10 years prior to the effective date of this article shall be covered by this exemption.

§ 310-7 Application and proof of eligibility.

Such application shall be made to the Assessor of the Town of Bethel and shall be granted only upon application of all the owners of real property along with certification from a licensed New York State physician to the Assessor of the Town of Bethel, all in compliance with the provisions of § 459 of the Real Property Tax Law of the State of New York, which section is fully incorporated in this article.