Pursuant to § 459 of the 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) 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.
Such exemption shall be applicable to any improvement constructed
prior to the effective date of this article.
To qualify as physically disabled for the purposes
of this article, an individual shall submit to the Assessor a certified
statement from a physician licensed to practice in the state on a
form prescribed and made available by the state board 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 certificate in lieu of a physician's
certified statement.
Such exemption shall be granted only upon application
by the owner or all of the owners of the real property on a form prescribed
and made available by the state board. The applicant shall furnish
such information as the board shall require. The application shall
be filed together with the appropriate certified statement of physical
disability or certificate of blindness with the Assessor on or before
the taxable status date.
If the Assessor is 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, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this article on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to §
134-25 of this article in a separate column. 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.