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.