Pursuant to § 459 of the Real Property Tax Law, any
improvement made prior to the adoption of this article, or subsequent
thereto, to any real property within the Village of Baldwinsville
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. 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 in the real property.
To qualify as physically disabled for the purposes of this real
property tax exemption, an individual must comply with the provisions
of § 459(2) and (3) of the Real Property Tax Law. Whenever
such a person shall so qualify for this real property tax exemption,
the Town Assessor is hereby authorized and directed to comply with
the provisions of § 459(4) of the Real Property Tax Law.
This article shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after such date.