[Adopted 2-14-1984 by L.L. No. 2-1984
(Subpart 12, Div. 1 1/2, Art. III, of the 1974 Code)]
An improvement to real property used solely
for residential purposes as a one- , two- or three-family residence
may be exempted 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.
[Amended 6-1-1999 by L.L. No. 5-1999]
For the purpose of this article, a person shall
qualify as physically disabled upon submission to the Assessor of
a certified statement from a physician licensed to practice in the
state on a form prescribed and made available by the State Board of
Real Property Services which states that the individual has a permanent
physical impairment which substantially limits one or more of such
individual's major life activities, except that an individual who
has obtained a certificate from the State Commission for the Blind
and Visually Handicapped stating that such individual is legally blind
may submit such certificates in lieu of a physician's certified statement.
[Amended 6-1-1999 by L.L. No. 5-1999]
Application for real property tax exemption
under this article shall be granted only upon application to the Assessor
by the owner or all of the owners of the real property on a form prescribed
and made available by the State Board of Real Property Services. The
applicant shall furnish such information as the State Board of Real
Property Services shall require. The application shall be filed, together
with the appropriate certified statement of physical disability or
a certificate of blindness, on or before April 30 of the year in which
such exemption is to take effect.
The Assessor shall approve the application if
satisfied that the improvement is necessary to facilitate and accommodate
the use and accessibility by a resident who is physically disabled
and that the applicant is entitled to an exemption pursuant to this
article. Upon approval of the application, the Assessor shall enter
on the assessment roll the taxable assessed value of the parcel for
which an exemption has been granted, pursuant to the provisions of
Subdivision 4 of § 459 of the Real Property Tax Law of the
State of New York. Once granted, 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.
