[Adopted 10-10-1983 by L.L. No. 2-1983]
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.