[Adopted 2-16-1988 by L.L. No. 3-1988]
Pursuant to the authority granted by § 459 of the Real Property Tax Law, a partial tax exemption from real property taxation shall be granted for improvements to a one-, two- or three-family residence 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.
Persons to whom such exemption shall apply shall comply with all requirements of § 459 of the Real Property Tax Law. Applications for such exemption shall be available from the Village Clerk.