Editor's Note: Section 1 of this Article provided
that the purpose of this Article is to exempt from real property taxes
property owned by certain physically disabled persons, as authorized
by § 459 of the Real Property Tax Law.
An improvement to any real property situate in the
Town of Riga, Monroe County, used solely for residential purposes
as a one-, two- or three-family residence shall be exempt from taxation
in accordance with § 459 of the Real Property Tax Law to
the extent of an 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 a resident owner
of the real property who is physically disabled or a member of the
resident owner's household who is physically disabled, if such member
resides in the real property.