[Adopted 3-25-1985 by L.L. No. 4-1985 (Ch.
72A of the 1968 Code of the Village of Lindenhurst)]
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 New York State Real
Property Tax Law.
Pursuant to the provisions of § 459
of the New York State Real Property Tax Law, an improvement to any
real property used solely for residential purposes as a one- or two-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.
Such exemption shall apply to improvements constructed
on or after the effective date of this article.
An application for exemption pursuant to this
article must be filed annually with the Village Assessor's office.
The burden of proof is upon the applicant to show eligibility pursuant
to this article.
This Article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
the effective date of this article.
[Amended 6-16-1992 by L.L. No. 2-1992]
Any conviction of having made any willful, false
statement in the application for exemption under this article shall
be punishable by a fine of not less than $100 nor more than $1,000
and shall disqualify the applicant or applicants from further exemption
for a period of five years.
