Town of Austerlitz, NY Article I Exemption for Improvements to Property of Disabled Persons

[Adopted 4-11-1996 by L.L. No. 1-1996]

§ 175-1 Statutory authority; exemption granted.

Pursuant to the provisions of Real Property Tax Law § 459, the Assessor of the Town of Austerlitz may grant an exemption for an improvement to any real property used solely for residential purposes as a one-, two- or three-family residence to the extent of any increase in value attributable to such improvement if the same is used for the purpose of facilitating and accommodating the use and accessibility of such real property by:

A. A resident owner of the real property who is physically disabled; or

B. A member of the resident owner's household who is physically disabled, if such member resides in the real property.

§ 175-2 Application requirements.

To qualify for the exemption herein granted, a property owner must submit the required physician's statement and application in the manner and forms as prescribed by § 459, Subdivisions 2 and 3, of the Real Property Tax Law.

§ 175-3 Scope.

The exemption authorized herein shall apply only to the increase in value of the real property attributable to the improvement and not to the cost of constructing the same.

§ 175-4 When effective; applicability.

This article shall take effect immediately and shall apply only to improvements hereafter constructed.