The purpose of this article is to exempt from
real property taxes certain improvements to real property owned by
certain physically disabled persons as authorized by § 459
of the New York State Real Property Tax Law.
Pursuant to the provisions of § 459
of the New York State Real Property Tax Law, an improvement to a presently
existing structure 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 such improvement if
such improvement is used for the purpose of facilitating and accommodating
the use and accessibility of such real property by:
A. A resident owner of the real property who is physically
disabled; or
B. A member of the resident owner's household who is
physically disabled, if such member resides in the real property.
An exemption may be granted only after the owner
of the real property has complied with § 459 of the New
York State Real Property Tax Law.
The exemption shall continue on the real property
until the improvement ceases to be necessary to facilitate and accommodate
the use and accessibility of the property by the resident who is physically
disabled, at which time such exemption shall cease.