[Adopted 4-10-2006 by L.L. No. 5-2006 (Ch. 182, Art. IX,
of the 1994 Code)]
This article is enacted pursuant to the provisions of § 459
of the Real Property Tax Law of the State of New York to grant partial
exemption from taxation to certain residential property located in
the Town of Mendon used solely for residential purposes as a one-,
two- or three-family residence to the extent of any increase in value
attributable to improvements for the purpose of facilitating and accommodating
use of the property by those physically disabled.
Improvements 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 improvements 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. This exemption shall apply to all such
improvements, whether constructed prior to or after the effective
date of this article.
[Amended 10-15-2018 by L.L. No. 3-2018]
A.
To qualify as physically disabled for the purposes of this exemption,
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 of Taxation and Finance 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.
B.
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 of Taxation and Finance. 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 on or before the taxable status date.
C.
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 § 230-28 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.
