Town of Lloyd, NY
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2022-10-19
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Part II, General Legislation
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Chapter 92 Taxation
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Article IV Exemption for Improvements for Physically Disabled
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Alternate Members
- Ch 4 Assessor
- Ch 5 Board of Assessment Review
- Ch 8 Environmental Conservation Council
- Ch 10 Ethics, Code of
- Ch 16 Meetings, Open Public
- Ch 18 Officers and Employees
- Ch 20 Planning Board
- Ch 21 Police Department
- Ch 22 Purchasing
- Ch 23 Records
- Ch 26 Discrimination and Harassment
- Ch 29 Zoning Board of Appeals
- Part II, General Legislation
- Ch 32 Alcoholic Beverages
- Ch 34 Amusements
- Ch 38 Bingo; Games of Chance
- Ch 42 Building Code Administration
- Ch 44 Buildings, Unsafe
- Ch 49 Control of Animals and Wildfowl
- Ch 52 (Reserved)
- Ch 54 Environmental Quality Review
- Ch 55 Stormwater Management and Erosion and Sediment Control
- Ch 56 Firearms
- Ch 57 Fire Prevention
- Ch 58 Farming
- Ch 59 Fires, Outdoor
- Ch 60 Flood Damage Prevention
- Ch 62 (Reserved)
- Ch 64 Hotels and Motels
- Ch 66 Illicit Discharges to Storm Sewers
- Ch 69 (Reserved)
- Ch 70 Juvenile Curfew
- Ch 72 Litter
- Ch 73 The Bob Shepard Highland Landing Park
- Ch 74 Multi-Use Trails
- Ch 75 Noise
- Ch 79 Food Vendors
- Ch 80 Peddlers, Solicitors, and Merchants, Transient
- Ch 82 Recycling and Solid Waste
- Ch 85 Sewer Use and Rents
- Ch 86 (Reserved)
- Ch 87 Smoking
- Ch 89 Streets and Sidewalks
- Ch 90 Subdivision of Land
- Ch 92 Taxation
- Ch 92 Art IV Exemption for Improvements for Physically Disabled
- § 92-9 Purpose.
- § 92-10 Exemption granted.
- § 92-11 Applicability.
- Ch 94 (Reserved)
- Ch 95 Trees
- Ch 96 Vehicles and Traffic
- Ch 98 Water
- Ch 100 Zoning
- Appendix
- Ch A103 (Reserved)
- Ch A104 (Reserved)
- Ch A105 Waterfront Consistency Review
- Ch A107 Zoning Board of Appeals Rules of Procedure
- Ch A109 Cross-Connection and Backflow Protection Specifications
- Ch A110 Towing List
- Disposition List
- Ch DL Disposition List
[Adopted 9-21-1988 by L.L. No. 8-1988]
The purpose of this article is to exempt from
real property taxes 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 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.
Such exemptions shall apply to improvements
on or after the effective date of this article.
