This Legislature hereby provides that any improvement to any
real property used solely for residential purposes as a one-, two-
or three-family residence shall be exempt from real property 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 at the real property.
This article shall apply to improvements constructed on or after
January 2, 1984.
If 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.