[Adopted 4-24-1997 by L.L. No. 2-1997 (Ch. 118, Art. V, of the 1996 Code)]
This article is enacted pursuant to the provisions of § 459
of the 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 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.
[Amended 6-25-2020 by L.L. No. 3-2020]
To qualify as physically disabled for the purposes of the 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 that
substantially limits one or more of such individual's major life activities,
except that an individual who has obtained a certificate from the
State Commissioner for the Blind stating that such individual is legally
blind may submit such certificate in lieu of a physician's certified
statement.
[Amended 6-25-2020 by L.L. No. 3-2020]
An exemption under this article shall only be granted 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 of the Town of Macedon.
An exemption granted under this article shall apply to improvements
constructed one year prior to adoption of this article as well as
thereafter.
