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.