Pursuant to § 459 of the Real Property
Tax Law, any improvement made prior to the adoption of this article
or subsequent thereto to any real property within the City of Troy
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 by a member of the resident
owner's household who is physically disabled, if such member resides
in the real property.
To qualify as physically disabled for the purposes
of this real property tax exemption, an individual must comply with
the provisions of § 459(2) and (3) of the Real Property
Tax Law. Whenever such a person shall so qualify for this real property
tax exemption, the City Assessor is hereby authorized and directed
to comply with the provisions of § 459(4) of the Real Property
Tax Law.