[Adopted 9-27-2004 by L.L. No. 3-2004]
New York State Real Property Tax Law § 459 allows
local municipalities to establish a category of tax exemption for
improvements to residential real property that facilitate and accommodate
the use and accessibility of the real property for persons who are
physically disabled. The state law sets forth specific parameters
for persons to qualify for such an exemption, as well as directions
to municipalities as to the application of the law. The Town Board
of the Town of LaFayette desires to enact a local law in accordance
with the state law permitting qualified residents to receive this
tax exemption.
An improvement to any real property used solely for residential
purposes as a one-, two- or three-family residence shall be exempt
from taxation as provided for in New York State Real Property Tax
Law § 459 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 1) a resident owner of the real property who is physically
disabled, or 2) a member of the resident owner's household who is
physically disabled, if such member resides in the real property.
Improvements constructed prior to the effective date of this
article shall be eligible for the real property tax exemption made
available herein.
No exemption shall be granted pursuant to this article unless
an application for the exemption is submitted and approved in accordance
with all requirements of New York State Real Property Tax Law § 459.
