[Adopted 6-11-1984 by L.L. No. 2-1984]
This article shall be know as the "Handicapped
Persons' Exemption from Real Property Tax."
The purpose of this article is to remove existing
real property tax disincentives to making the type of improvements
to real property which will permit persons with physical disabilities
to remain in their own homes.
The meanings of words and expressions as used
in this article shall be identical to their meanings as used in § 459,
as amended, of the Real Property Tax Law of the State of New York.
[Amended 5-27-1997 by L.L. No. 2-1997]
An improvement to any real property used solely
for residential purposes as a one- , two- or three-family residence
shall be exempt from taxation to the extent that any increase in value
attributable to 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 by a member of the resident owner's household who is physically
disabled, if such member resides in the real property and has filed
an exemption application.
A.
To qualify as physically disabled, an individual shall
submit to the Assessor a certified statement from a physician, licensed
to practice in the state, on a form prescribed and made available
by the State Board which states that the individual has a permanent
physical impairment which substantially limits one or more of such
individual's major life activities, except that an individual who
has obtained a certificate from the State Commission for the Blind
and Visually Handicapped stating that such individual is legally blind
may submit such certificate in lieu of a physician's certified statement.
B.
Such exemption shall be granted only upon application
by the owner or all of the owners of the real property on a form prescribed
and made available by the State Board. The application shall be filed
together with the appropriate certified statement of physical disability
or certificate of blindness with the Assessor of the town on or before
the taxable status date of said town.
C.
If the assessor is satisfied that the improvement
is necessary pursuant to the guidelines set forth in § 459
of the Real Property Tax Law, then he shall approve the application
in accordance with said § 459.
D.
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.
This article shall apply to improvements made
on or after January 1, 1983.
This article shall take effect 20 days after
its final adoption and after filing in the office of the Secretary
of State.
