[Adopted 11-13-1995 by L.L. No. 4-1995 (Ch. 67, Art. IV, of
the 1978 Code)]
Pursuant to § 459 of the Real Property Tax Law, any
improvement to any real property constructed prior or subsequent to
the effective date of this article, which real property is 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.
Such exemption shall be granted only upon an application by
the owner or all of the owners of the real property on a form prescribed
by the State Board of Equalization and Assessment (or the successor
thereto), which form shall be submitted to the Assessor, together
with a certified statement from a physician licensed to practice in
the State of New York which states that the individual has a permanent
physical impairment which substantially limits one or more of the
individual's major life activities, except such an individual
who has obtained a certificate from the State Commission for the Blind
and Visually Handicapped stating that such individual is legally blind.
Upon such application and to the satisfaction of the Assessor,
the exemption shall be granted, and, once granted, the exemption shall
continue 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.
