[Adopted 4-16-1984 by L.L. No. 1-1984; amended in its entirety 9-30-1985 by L.L. No. 4-1985]
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 valued 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.
The exemption provided herein shall apply to improvements constructed prior to the effective date of this article.
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, 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.
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. 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 of the Village of Bath on or before the first day of January, the taxable status date.
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 § 103-2, 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.