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.
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.