The Town Board of the Town of Orchard Park hereby finds and
determines that the New York State Legislature has enacted legislation
contained in § 459 of the Real Property Tax Law. Such law
provides the following: 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 the property.
This article is adopted pursuant to the authority of Real Property
Tax Law § 459, and all definitions, terms and conditions
of such statute shall apply to this chapter.
This exemption shall apply to improvements constructed prior
to the effective date of this article.
To qualify as physically disabled for the purpose of this tax
exemption, the individual shall submit to the Assessor a certified
statement from a physician licensed to practice in the state on a
form prescribed and made available by the State Board which states
that the individual has a permanent physical impairment which substantially
limits one or more of such individual's major activities, except that
an individual who has obtained a certificate from the State Commission
For the Blind and Visually Handicapped stating that such individual
is legally blind may submit such certificate in lieu of physician's
certified statement.
Such exemption shall be granted only upon application by the
owner or all the owners of the real property on a form prescribed
and made available by the State Board. The application shall be filed
together with the appropriate certified statement of physical disability
or certificate of blindness with the Assessor of the Town of Orchard
Park on or before the taxable status date of such town.
If the Assessor is satisfied that the improvement is necessary
to facilitate and accommodate the use and accessibility by a resident
who is physically disabled and that the applicant is entitled to an
exemption pursuant to this article, the Assessor shall approve the
application and enter the taxable assessed value of the parcel for
which an exemption has been granted pursuant to this section on the
assessment roll with the taxable property, with the amount of the
exemption.
Once 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.
This article shall take effect after proper filing, including
with the office of the State Comptroller and the office of the Secretary
of State, and shall apply to improvement constructed prior to the
effective date of this article.