Town of Tonawanda, NY
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2023-12-18
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Part II: General Legislation
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Chapter 189 Taxation
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Article II Handicapped Improvement Exemption
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Appearance Tickets
- Ch 5 Clerk, Deputy
- Ch 5A (Reserved)
- Ch 6 Economic Development Zone
- Ch 6A Empire Zone
- Ch 7 Employee Suggestion Program
- Ch 8 Environmental Conservation Commission
- Ch 10 Ethics, Code of
- Ch 14 Industrial and Commercial Incentive Board
- Ch 16 Local Laws, Adoption of
- Ch 22 Officers and Employees
- Ch 24 Ordinances, Publication of
- Ch 27 Planning Board
- Ch 28 Purchasing
- Ch 29 Receiver of Taxes and Assessments
- Ch 32 Town Board
- Ch 33 Traffic Violations Bureau
- Part II: General Legislation
- Ch 39 Alarms
- Ch 41 Alcoholic Beverages
- Ch 43 Amusements
- Ch 50 Bingo
- Ch 54 Building Code Administration
- Ch 58 Buildings, Unsafe
- Ch 59 Cannabis
- Ch 60 Cats
- Ch 63 Christmas Tree Sales
- Ch 65 Contractors, Licensing of
- Ch 67 Dance Halls
- Ch 68 Defects, Notification of
- Ch 71 Dogs
- Ch 73 Stormwater Management
- Ch 75 Electricians, Licensing of
- Ch 76 Environmental Quality Review
- Ch 77 Excavations
- Ch 83 Firearms
- Ch 85 Fire Hazards; Open Burning
- Ch 87 (Reserved)
- Ch 89 Fireworks; Explosives
- Ch 92 Flood Damage Prevention
- Ch 95 Games of Chance
- Ch 97 Gaming Devices
- Ch 105 Golf Courses
- Ch 108 Grass, Weeds and Plant Growth
- Ch 111 (Reserved)
- Ch 115 Information Bureaus
- Ch 117 Inventory, Outdoor Storage of
- Ch 121 Junk, Sale of
- Ch 127 Littering
- Ch 129 Local Waterfront Revitalization
- Ch 133 Noise
- Ch 138 Parades and Public Assemblages
- Ch 140 Parking Areas, Off-Street
- Ch 142 Parks
- Ch 146 Peddling and Soliciting
- Ch 150 Plumbers, Licensing of
- Ch 157 Refrigerators, Discarded or Unused
- Ch 161 Riding Academies
- Ch 165 Sewers
- Ch 168 Sex Offenders
- Ch 173 Smoke and Air Pollution
- Ch 174 Smoke Detectors
- Ch 177 Snowplowing
- Ch 179 Excavation, Removal and Storage of Materials
- Ch 181 Solid Waste Management
- Ch 183 Streets and Sidewalks
- Ch 185 Subdivision of Land
- Ch 189 Taxation
- Ch 189 Art II Handicapped Improvement Exemption
- § 189-5 Purpose.
- § 189-6 Application.
- § 189-7 (Reserved)
- § 189-8 Applicability.
- Ch 192 (Reserved)
- Ch 195 Mobile Home Parks
- Ch 197 Trees and Shrubs
- Ch 199 Trespassing
- Ch 203 Vehicles, Abandoned or Junked, Outdoor Storage of
- Ch 205 Vehicles and Traffic
- Ch 207 Vehicles, Abandoned
- Ch 212 Water
- Ch 215 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 3-5-1984 by L.L. No. 4-1984]
The purpose of this article is to exempt from
real property taxes certain improvements on real property owned by
physically disabled persons, as authorized by Real Property Tax Law
§ 459, as amended.
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 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.
This article shall apply to improvements constructed
prior or subsequent to the effective date of this article, but shall
apply only to assessment rolls prepared on the basis of taxable status
dates occurring on or after January 2, 1984.
