[Adopted 7-8-1991 by L.L. No. 4-1991]
Pursuant to § 459 of the Real Property Tax Law, an
improvement to any taxable real property in the Town of Porter 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 property by: a resident owner of the real property who is
physically disabled; or a physically disabled resident member of a
resident owner's household. This exemption shall apply to improvements
constructed prior to the effective date of this article as well as
subsequent thereto.
The provisions of said § 459 shall control with respect
to qualification as physically disabled, application for such exemption
and the action taken on such application by the assessor.
