Town of Ontario, NY Article III Exemption for Improvements to Facilitate Access to Handicapped Persons

[Adopted 5-12-1986 by L.L. No. 1-1986]

§ 131-4 Purpose.

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.

§ 131-5 Grant of exemption.

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.

§ 131-6 Applicability.

A. Such exemption shall apply to improvements constructed on or after January 1, 1986.

B. This article shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1986.

§ 131-7 Compliance with statute.

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.

§ 131-8 Duration of exemption.

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.