This article shall be known and may be cited as the "Village
of Mineola Disabled Tax Exemption Law."
This article 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.
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 §
470-29 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.