[Adopted 10-26-1994 by L.L. No. 3-1994 (Ch. 41, Art. V, of
the 1972 Code)]
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 value attributable
to such improvement if the improvement is used for the purpose of
facilitating and accommodating the use and accessibility of said real
property by a resident owner of the real property who is physically
disabled or a member of the resident owner's household, excluding
boarders, who is physically disabled, if such member resides in the
real property. Such exemption shall apply to improvements constructed
prior to and subsequent to the effective date of this article.
To qualify as physically disabled for the purpose of this article,
an individual shall submit to the Assessor of the Incorporated Village
of Malverne a certified statement from a physician licensed to practice
in the state, on a form prescribed and made available by the Assessor
of the Incorporated Village of Malverne, which states that the individual
has a permanent physical impairment which substantially limits one
or more of the individual's major life activities, except that
an individual who has obtained a certificate from the State Commission
for the Blind, stating that the individual is legally blind, may submit
such certificate in lieu of the physician's certified statement.
This 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 Assessor of the Incorporated Village of
Malverne. 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 Incorporated Village of Malverne on or before
the taxable status date.
If the Assessor of the Incorporated Village of Malverne 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 of the Incorporated Village of Malverne 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 § 523-26 of this article 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.
This article shall take effect and upon passage; provided, however,
that any benefit derived by this article shall be effective January
1, 1995, and only for fiscal years subsequent to the passage of this
article. The Village Clerk shall disseminate information to the residents
of the Village prior to the taxable status date of the Village. No
refunds of taxes previously paid or owing, shall be permitted nor
authorized for any tax period preceding the effective date of this
article.
