This article is adopted pursuant to the authority
granted by New York State Real Property Tax Law § 459. All
definitions, terms and conditions of such statute shall apply to this
article.
Improvements to real property used solely for residential
purposes as a one-, two- or three-family residence shall be exempt
from Village real property taxation to the extent of any increase
in value attributable to such improvement 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.
To qualify as physically disabled for the purposes
of this section, an individual shall submit to the Assessor a certified
statement from a physician licensed ro practice in the state on a
form prescribed and made available by the New York State Board of
Real Property Services which states that the individual has a permanent
physical impairment which substantially limits one or more of such
individual's major life activities, except that an individual who
has obtained a certificate from the New York State Commission for
the Blind and Visually Handicapped stating that such individual is
legally blind may submit such certificate in lieu of a physician's
certified statement.
Such 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 New York State Board of Real Property Services.
The applicant shall furnish such 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 of the Town of Manlius acting on behalf of the Village
on or before the taxable status date of the Village.
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 section, 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 section
on the assessment roll with the taxable property, with the amount
of the exemption as determined pursuant to this section in a separate
column.
The exemption shall cease once the improvement ceases
to be necessary to facilitate and accommodate the use and accessibility
of the property by the resident who is physically disabled.