[Adopted 2-24-2004 by L.L. No. 4-2004]
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.
A. 
Such exemption shall be granted only upon application by the owner or all of the owners of the real property on a form prescribed and made available by the State Board of Real Property Services. The applicant shall furnish such information as the Board shall require. The application shall be filed together with the appropriate certified statement of physical disability or certificate of blindness with the Assessor on or before taxable status date (March 1).
B. 
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 article on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to § 256-38 in a separate column. 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.
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.