Pursuant to § 459 of the Real Property Tax Law, The
Town of Hartland hereby grants, for any real property used solely
for residential purposes as a one-, two- or three-family residence,
an exemption 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. 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.
The exemption shall apply to improvements constructed prior
to the effective date of this article, as well as improvements constructed
after the effective date.