Town of Wilson, NY
Niagara County
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Table of Contents
Table of Contents
[Adopted 5-19-2010 by L.L. No. 1-2010[1]]
[1]
Editor's Note: This local law also superseded former Art. VI, Real Property Tax Exemption for Physically Disabled, adopted 3-5-1984 by L.L. No. 1-1984.
Pursuant to § 459 of the Real Property Tax Law, an improvement to any taxable real property in the Town of Wilson 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 property by a resident owner of the real property who is physically disabled or by a physically disabled resident member of a resident owner's household.
The provisions of said § 459 shall control with respect to qualification as physically disabled, application for such exemption and the action taken on such application by the Assessor.