[Adopted 11-14-1983 by L.L. No. 16-1983[1]]
[1]
Editor's Note: This local law also provided
that it shall take effect 1-1-1984.
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 the improvement is used for the
purpose of facilitating and accommodating the use and accessibility
of said 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 prior to and
subsequent to the effective date of this article.
To qualify as physically disabled for the purpose
of this article, an individual shall submit to the Department of Assessment
of the Incorporated Village of Freeport a certified statement from
a physician licensed to practice in the state, on a form prescribed
and made available by the State Board of Equalization and Assessment,
which states that the individual has a permanent physical impairment
which substantially limits one or more of the 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 the individual is legally blind, may submit such certificate
in lieu of a physician's certified statement.
This 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 Equalization and Assessment.
The applicant shall furnish the 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 for the Incorporated Village of Freeport on or before
the taxable status date of the Village of Freeport.
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 article, 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 article on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to § 185-22 of this article 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.
