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.