Village of East Aurora, NY
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2023-01-17
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Part II: General Legislation
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Chapter 235 Taxation
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Article II Exemption for Improvements to Assist Physically Disabled
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrator
- Ch 7 Assessments
- Ch 9 Capital Program
- Ch 19 Defense and Indemnification
- Ch 22 Dog Pound and Dog Control Officer
- Ch 26 Elections
- Ch 28 Environmental Stewardship
- Ch 30 Ethics, Code of
- Ch 58 Planning Commission
- Ch 62 Police Investigation Fund
- Ch 66 Residency Requirements
- Ch 73 Salaries and Compensation
- Part II: General Legislation
- Ch 96 Advertisements and Notices
- Ch 100 Alarm Systems
- Ch 104 Animals
- Ch 108 Building Construction and Fire Prevention
- Ch 112 Buildings, Demolition of
- Ch 113 Buildings, Unsafe
- Ch 117 Burning, Open
- Ch 120 Cannabis
- Ch 137 Fees and Charges
- Ch 139 Firearms
- Ch 142 Flood Damage Prevention
- Ch 152 Games of Chance
- Ch 156 Historic Preservation
- Ch 160 Improvement Districts
- Ch 165 Lighting, Outdoor
- Ch 171 Noise
- Ch 174 Notification of Defects
- Ch 177 Parks
- Ch 180 Peddlers and Solicitors
- Ch 192 Property Maintenance
- Ch 205 Sewers
- Ch 207 Sex Offenders
- Ch 209 (Reserved)
- Ch 214 Solid Waste
- Ch 220 Stormwater Management
- Ch 223 Streets and Sidewalks
- Ch 227 Subdivision of Land
- Ch 231 Swimming Pools
- Ch 235 Taxation
- Ch 235 Art II Exemption for Improvements to Assist Physically Disabled
- § 235-16 Exemption granted.
- § 235-17 Qualifications.
- § 235-18 Duration of exemption.
- Ch 240 Trees
- Ch 246 Vehicles, Abandoned
- Ch 249 Vehicles and Traffic
- Ch 252 Vehicles, Recreational
- Ch 257 Village Property, Damage to
- Ch 263 Water
- Ch 266 Waterways
- Ch 270 Wireless Telecommunications Facilities
- Ch 285 Zoning
- Disposition List
- Ch DL Disposition List
- Derivation Table
- Ch DT Derivation Table
[Adopted 2-20-1984 by L.L. No. 5-1984 (Ch.
28, Art. II, of the 1972 Code)]
Any improvement to 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:
To qualify as physically disabled for purposes
of this article, an individual shall comply with the provisions of
§ 459, Subdivisions 2 and 3 of the Real Property Tax Law
of the State of New York.
[Added 3-14-2006 by L.L. No. 1-2006]
Once granted, the exemption shall continue on
the real property 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.
