The purpose of this article is to authorize tax exemptions for
improvements to certain real property for the purpose of accommodating
owners who are physically disabled or members of their household who
are physically disabled meeting the requirements set forth in § 459
of the Real Property Tax Law.
An improvement to any real property in Saratoga County 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 member resides in the real property,
subject to the following conditions:
A. The individual must meet the qualifications of a physically disabled
person as required by § 459 of the Real Property Tax Law.
B. The owner must complete and file with the Assessor of his city, town
or village an application with the appropriate certified statement
of physical disability or certificate of blindness on or before the
taxable status date of such city, town or village.
C. If granted, the exemption shall continue on the real property until
the improvement ceases to be necessary to facilitate and accommodate
the use and accessibility of the property by the resident who is physically
disabled.