Improvements to any real property used solely
as a one- , two- or three-family residence shall be exempt from taxation
to the extent of any increase in value attributable to said improvements.
The improvements must be used for the purpose of facilitating and
accommodating the use and accessibility of the property by a physically
disabled resident owner or a member of a resident owner's household
who is physically disabled and resides in the property.
A physically disabled individual shall submit
to the Assessor a certified statement from a physician which states
that the individual has a permanent physical impairment which substantially
limits one or more of his major life activities. If the individual
is legally blind, he or she may submit a certificate from the State
Commission for the Blind and Visually Handicapped in lieu of the physician's
statement. The owner of the property shall file this certificate,
together with an application form, with the Assessor by taxable status
date.
This exemption is first available in connection
with assessment rolls prepared on the basis of taxable status dates
occurring on or after January 2, 1984. Once granted, this exemption
shall continue until the improvement ceases to be necessary to facilitate
and accommodate the use and accessibility of the property by the physically
disabled resident.