[HISTORY: Adopted by the Town Board of the Town of Islip 1-3-84 as Local
Law No. 2, 1984.[1] Amendments noted where applicable.]
GENERAL REFERENCES
Partial tax exemption for senior citizens — See Ch. 48.
Tax exemption for businesses — See Ch. 48A.
Homestead base proportion of taxable assessed value — See Ch. 48B.
[1]
Editor's Note: This local law also superseded former Ch. 48C,
Taxation: Handicapped Improvement Exemption, adopted 11-15-83 as L.L. No.
6, 1983.
This local law shall be known and may be cited as the "Taxation: Handicapped
Improvement Exemption Law."
The purpose and intent of this local law is to exercise the power provided
by the State Legislature in § 459 of the Real Property Tax Law authorizing
local legislation to grant real property tax exemptions to the extent of any
increases attributable to an improvement which facilitates or accommodates
the use of real property by a disabled owner-resident.
Improvements to any real property made after June 1, 1983, and used
solely for residential purposes as a one-, two- or three-family residence
shall be exempt from real property 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:
An application for a handicapped improvement exemption shall be made on a form prescribed by the State Board and shall be filed with the Assessor on or before taxable status date. This application must be accompanied with a statement of disability, pursuant to § 48C-5.
To qualify as physically disabled for the purposes of this local law,
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 (1) 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.
The Assessor shall review the application in accordance with § 459
of the Real Property Tax Law to determine if the applicant qualifies for a
handicapped improvement exemption. If the exemption is granted, the amount
of the exemption shall be entered in a separate column on the assessment roll.
If 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 a resident who is physically disabled.
This local law shall take effect upon filing with the Secretary of State.
