[Adopted 3-21-1984 by L.L. No. 2-1984 (Ch.
74, Art. III, of the 1975 Code)]
This article is enacted for the purposes of
implementing § 459 of the Real Property Tax Law of the State
of New York, providing, under certain circumstances, for the exemption
from taxation for improvements to aid the physically disabled.
This article shall apply to all improvements
which meet the criteria set forth hereinbelow, whether constructed
prior to the adoption of this article or after the adoption of this
article.
A.
Any improvement to 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 purposes
of facilitating and accommodating use and accessibility of such real
property by:
For the purposes of this article, a person shall
be deemed physically disabled if:
A.
Such individual shall submit to the Assessor a certified
statement from a physician licensed to practice in the State of New
York on a form prescribed and made available by the New York State
Board of Equalization and Assessment which states that the individual
has a permanent physical impairment which substantially limits one
or more of such individual's major life activities; or
B.
Any individual submits a certificate from the State
Commission for the Blind and Visually Handicapped stating that such
individual is legally blind.
Such an exemption shall be granted only upon
submission of an application by the owner or all of the owners of
the real property on a form prescribed and made available by the State
Board of Equalization and Assessment. The applicant shall file, together
with the appropriate certified statement of physical disability or
certificate of blindness, said application, which must be completed
and filed on or before the taxable status date of the Town.
The Assessor of the Town, upon completion and filing of the necessary application and certification provided for in § 195-10 above, shall make a determination as to whether or not the improvement in question is necessary to facilitate and accommodate the use and accessibility by a resident who is physically disabled. Upon making such determination of necessity, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted on the assessment roll, with the amount of the exemption, as determined, to be stated in a separate column.
The exemption, once granted, shall continue
on the 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 for whom such exemption has previously
been granted, and it shall be the duty of the owner or owners to notify
the Assessor of such termination of necessity.
