This article is adopted pursuant to the authority of Real Property
Tax Law § 459 and Chapter 200 of the Laws of 1983. All definitions,
terms and conditions of such statute shall apply to this article.
There shall be exempt from taxation, to the extent provided
in this article, such improvements made to residential real property
to facilitate accessibility and accommodate the use of such real property
for certain physically disabled persons as defined hereinafter.
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 real property.
To qualify as physically disabled for the purposes of this article,
an 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 of Real Property Services, which
states that the individual has a permanent physical impairment which
substantially limits one or more of such individual's major life 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 a physician's certified statement.
The exemption granted hereunder shall apply to improvements
constructed prior to the effective date of this article.
This article shall take effect immediately upon its filing with
the office of the Secretary of State of the State of New York and
the State Board of Real Property Services.