[Adopted 5-10-1984 by L.L. No. 2-1984]
The purpose of this article is to exempt from real property taxes property owned by certain physically disabled persons, as authorized by § 459 of the Real Property Tax Law.
An improvement to any real property used solely for residential purposes as a one-, two- or three-family residence shall be exempt from taxation to the extent of any increase in value attributable to any such improvement if such improvement is used for the purpose of facilitating and accommodating the use and accessibility of such real property by: