[Adopted 4-10-1984 by L.L. No. 2-1984 (Ch. 97, Art. II, of the 1986 Code)]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The purpose of this article is to partially 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 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 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.
Any such real property tax exemption will apply to improvements
constructed on or after January 1, 1984.
[Amended 8-13-1986 by L.L. No. 1-1986]
This article shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after May 1, 1985.
