This article shall be entitled "Real Property Exemption — Physical
Disability."
Any improvement to real property used solely for residential
purposes, as to 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 member resides in the real property. This
article shall not apply to improvements constructed prior to the effective
date of this article.
This exemption shall be available for the assessment roll prepared
on the basis of the taxable-status date commencing in the year 1984.