Town of Tusten, NY
Sullivan County
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[Adopted 1-12-1998 by L.L. No. 2-1998]
This article is adopted in accordance with § 459 of the Real Property Tax Law authorizing a real property tax exemption equal to the amount of any increase in value of property attributable to improvements made for the purpose of facilitating and accommodating the use and accessibility of the property by:
A resident owner of the property who in physically disabled; or
A member of the resident owner's household who is physically disabled, if the member of the household resides on the property.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A physically disabled individual must submit to the Assessor a certified statement from a physician licensed to practice in New York State which states that the individual has a permanent physical impairment which substantially limits one or more of the individual's major life activities (e.g., walking). An individual who has obtained a certificate from the State Commission for the Blind stating he or she is legally blind may furnish this form in lieu of the physician's certified statement.
If satisfied the applicant is entitled to an exemption under this article, the Assessor shall approve the application and exemption of taxes will apply to taxes levied on behalf of the Town of Tusten only.
The application must be filed in the Assessor's office on or before the appropriate taxable status date, which is March 1.