Pursuant to the provisions of § 459 of the New York
State Real Property Tax Law, 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 such improvement is used for the
purpose of facilitating and accommodating the use and accessibility
of such real property by:
A. A resident owner of the real property who is physically disabled
and who resides on the premises at least 10 months per year.
B. A member of the resident owner's household who is physically
disabled, if such member resides on said property.
[Amended 5-22-2017 by L.L. No. 2-2017]
As used in this article, the following terms shall have the
meanings indicated:
RESIDENT OWNER
A person or persons possessing legal ownership of the property
for at least one year prior to submitting an application for exemption
to the Town of Ramapo.
[Amended 5-22-2017 by L.L. No. 2-2017]
An exemption granted by the Town of Ramapo pursuant to this
article is valid for a period of one year and must be reapplied for
on a year-to-year basis.
An exemption granted pursuant to this article is extinguished
upon transfer of title to the premises.
The exemption provided in §
260-13 hereinabove shall apply to improvements constructed prior to the effective date of this article.
This article shall apply to assessment rolls prepared on the
basis of taxable status dates occurring on or after May 1, 1985.