[Adopted 11-13-1996]
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 assessed 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, if such member resides in the real property; or
B. 
A member of the resident owner's household who is physically disabled, if such a member resides in the real property.
This exemption shall apply to improvements constructed prior to or subsequent to the effective date of this article.
To qualify as physically disabled for the purpose of this article, an individual must comply with the requirements set forth in New York State Real Property Tax Law § 459.
Such exemption shall be granted only upon application by the owner or all of the owners of the real property in the manner set forth in New York State Real Property Tax Law § 459.
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 and the provisions of New York State Real Property Tax Law § 459, then the Assessor shall approve the application and comply with the applicable procedures set forth in New York State Real Property Tax Law § 459 for entering the exemption.