[Adopted 1-3-1984 by L.L. No. 1-1984 (Ch. 39A, Art. II, of the 1963 Code)]
The purpose of this article is to grant an exemption from taxation for improvements to real property used solely for residential purposes as one-, two- or three-family residences to the extent of any increase in value attributable to such improvements, if such improvements are for the purpose of facilitating or accommodating the use and accessibility of such real property by the physically disabled resident owner or physically disabled member of the resident owner's household who resides in the real property.
A. 
Such exemption shall be granted only if the Assessor is satisfied that said improvements are necessary to facilitate and accommodate the use and accessibility of said real property by a disabled resident owner or a disabled member of the resident owner's household.
B. 
Such exemption shall be granted only upon application by the owner or owners of such real property to the Assessor, which application shall be filed on or before December 1. Said application shall be on the form prescribed by the State Board of Equalization and Assessment. Said application shall be filed, together with a certified statement of physical disability from a licensed physician, on a form prescribed and made available by the State Board of Equalization and Assessment, stating that the applicant has a permanent physical disability which substantially limits one or more major life activities. In lieu of such certification of physical disability, the applicant may submit a certificate from the State Commission for the Blind and Physically Handicapped stating that such applicant is legally blind.
C. 
Upon approval of such application, the Assessor shall enter the taxable assessed value of the parcel for which an exemption had been granted on the assessment roll with the taxable property. The Assessor shall, in a separate column, enter the amount of the exemption which shall be the increase in value of the residence attributable to improvements used for the purposes of facilitating and accommodating the use and accessibility of the real property by the physically disabled.
D. 
Exemptions may be granted for such improvements constructed on or after January 2, 1980.
Exemptions granted pursuant to this article shall continue until the improvements cease to be necessary to facilitate and accommodate the use and accessibility of the real property by the resident who is physically disabled.