The purpose of this article is to exempt from
real property taxes property owned by certain physically disabled
persons as authorized by § 459 of the New York State Real
Property Tax Law.
Pursuant to the provisions of § 459
of the New York State 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 resident owner
of the real property who is physically disabled or a member of the
resident owner's household who is physically disabled, if such a member
resides in the real property.
This exemption shall apply to improvements,
constructed both prior to and after the effective date of this article.
This article shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 2, 1990.
This article shall take effect immediately upon
its filing with the Secretary of State.