[Adopted 7-14-2000 by L.L. No. 3-2000]
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.