[Adopted 8-18-1986 as Ch. 59, Art. II, of the 1968 Code]
This article provides for a real property tax exemption pursuant to the provisions of § 459 of the Real Property Tax Law. 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 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; or
B. 
A member of the resident owner's household who is physically disabled, if such member resides in the real property.
[Amended 3-16-1992 by L.L. No. 4-1992]
To qualify as physically disabled for the purpose of this article, an individual shall submit a certified statement from a physician licensed to practice in the state, on a form prescribed and made available by the State Board,[1] which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the State Commission for the Blind and Visually Handicapped stating that such individual is legally blind may submit such certificate in lieu of a physician's certified statement.
[1]
Editor's Note: The "State Board" refers to the State Board of Equalization and Assessment.
[Amended 3-16-1992 by L.L. No. 4-1992]
Such exemption shall be granted only upon application by the owner or all of the owners of the real property on a form prescribed and made available by the State Board. That applicant shall furnish such information as the Board shall require. The application shall be filed, together with the appropriate certified statement of physical disability or certificate of blindness, with the Village of Hudson Falls on or before the taxable status date of the Village.[1]
[1]
Editor's Note: Original § 59-5, Approval by Assessor, of the 1968 Code, which immediately followed this section, was deleted 3-16-1992 by L.L. No. 4-1992.