[Adopted 6-20-2011 by L.L. No. 2-2011]
The purpose of this article is to grant an exemption to residential
homeowners of one- to three-family dwellings from real property taxation
to the extent of any increase in value attributable to improvements
to real property which improvements are used for the purpose of facilitation
or accommodating the use and accessibility of such property by any
physically disabled person residing therein.
Qualifications and conditions for the property tax exemption
shall be governed by § 459 of the Real Property Tax Law.
Any exemption granted under this article shall apply to improvements
made upon residential one- to three-family dwellings constructed after
January 1, 2011.
