[Adopted 11-15-1983 by L.L. No. 2-1983]
This legislation is enacted pursuant to Chapter 200, Laws of 1983, adding new § 459 to the Real Property Tax Law of New York State.
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, 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 Nassau County Board of Assessors a certified statement from a physician licensed to practice in the state on a form prescribed and made available by the Nassau County Board of Assessors, 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 and Visually Handicapped, stating that the individual is legally blind, may submit such certificate in lieu of a 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 Nassau County Board of Assessors. The applicant shall furnish the 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 Nassau County Board of Assessors on or before the taxable status date of Nassau County.
If the Nassau County Board of Assessors 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 Nassau County Board of Assessors 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 § 209-5 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.