[Adopted 9-16-1993 by L.L. No. 4-1993]
Pursuant to § 459 of the Real Property Tax Law of the State of New York, improvement to any real property used solely for residential purposes as a one-family, two-family or three-family residence shall be exempt from taxation to the extent of any increase in value attributed to such improvement as such improvement is used for the purpose of facilitating and accommodating the use and accessibility of such real property by:
Any such improvement constructed 10 years prior to the effective date of this article shall be covered by this exemption.
Such exemption shall be granted only upon application of all the owners of real property, along with the certifications from a licensed New York State physician to the Assessor of the Town of Walworth, all in compliance with the pertinent subsections of § 459 of the Real Property Tax Law of the State of New York.