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 member resides in or upon the real property.
Such exemption shall apply to improvements constructed after
October 12, 1993.
The provisions of § 459 of the Real Property Tax Law
with regard to qualifications and application requirements shall be
applicable in the Town of Niskayuna.