[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.