[Adopted 11-8-1984 by L.L. No. 2-1984]
The purpose of this article is to grant an exemption
for improvements made to facilitate and accommodate the use and accessibility
of certain residential real property by physically disabled or blind
persons.
A.
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:
B.
To qualify as physically disabled for the purposes
of this section, 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 of Real Property
Services 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.
C.
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 of Real Property Services. The
applicant shall furnish such information as the Board shall require.
The application shall be filed together with the appropriate certified
statement of physical disability or certificate of blindness with
the Assessor of the Town of Forestburgh on or before the taxable status
date of said Town.
D.
If the Assessor is satisfied that the improvement
is necessary to facilitate and accommodate the use and accessibility
by a resident who is physically disabled and that the applicant is
entitled to an exemption pursuant to this section, the Assessor shall
approve the application and enter the taxable assessed value of the
parcel for which an exemption has been granted pursuant to this section
on the assessment roll with the taxable property, with the amount
of the exemption, as determined pursuant to Subdivision 1 of § 459
of the Real Property Tax Law, in a separate column. 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 take effect 10 days after
publication, but from the date of services against a person served
personally with a certified copy thereof.
