[Adopted 5-10-1984 by L.L. No. 2-1984]
It is the purpose of this article to adopt the
provisions of § 459 of the Real Property Tax Law authorizing
the exemption from real property taxation of improvements to certain
real property made for the purpose accommodating the needs of a resident
disabled person.
The Town Board of the Town of Copake, New York,
does hereby authorize an exemption from real property taxation to
the extent of any increase in the value attributable to an improvement
to any real property used solely for residential purposes as 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.
The qualification as a physically disabled individual
and the procedure to apply for the exemption authorized under this
article shall be in accordance with the provisions of § 459
of the Real Property Tax Law.
This article shall take effect immediately and
shall also apply to improvements made for such purposes prior to the
effective date of this article.
