[Adopted 11-10-1998 by L.L. No. 3-1998]
This article shall be known as “A Local
Law to Enact an Exemption for Improvements to Property Owned by Physically
Disabled Taxpayers.”
To qualify for the tax exemption based on physical
disability for the purpose of this article, an individual must comply
with the requirements set forth in New York State Real Property Tax
Law § 459.
Pursuant to New York State Real Property Tax
Law § 459, the Town of Clinton adopts such an exemption.
Such exemption shall be granted only upon application
by the owner or all the owners of the real property in the manner
set forth in New York State Real Property Tax Law § 459.
If the Assessor is satisfied that the improvement
is necessary and that the applicant is entitled to an exemption pursuant
to this article and the provisions of New York State Real Property
Tax Law § 459, then the Assessor shall approve the application
and comply with the applicable procedures set forth in New York State
Real Property Tax Law § 459 for entering the exemption.
