The City of Oneonta herein adopts this article to provide for
the exemption of multiple dwellings constructed or substantially rehabilitated
within the City from taxation and special ad valorem levies, but not
special assessments, as authorized in § 459 of the New York
State Real Property Tax Law.
A. The City
hereby adopts by this article this tax exemption pursuant to the provisions
of Real Property Tax Law § 459.
B. Any 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
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.
C. This exemption
shall apply to improvements constructed on or before January 1, 2014.
D. To qualify
as physically disabled for the purposes of this section, 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 Commissioner 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
stating that such individual is legally blind may submit such certificate
in lieu of a physician's certified statement.
E. 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 Commissioner. The applicant shall furnish such information
as the Commissioner 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 appropriate county,
city, town or village on or before the taxable status date of such
county, city, town or village.
F. 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 section, 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 section on the assessment roll with
the taxable property, with the amount of the exemption as determined
pursuant to subdivision one of this section 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.