[Adopted 12-8-2003 by L.L. No. 4-2003]
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.
A. 
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.
B. 
This exemption shall apply to improvements constructed both prior to and subsequent to the effective date of this article.
A. 
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.
B. 
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.
C. 
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.
D. 
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.
E. 
Application for the assessment shall be made annually.