[Adopted 2-10-1988 by L.L. No. 2-1988]
The purpose and intent of this article is to provide a partial
tax exemption for an improvement to any real property made to accommodate
a physically disabled resident thereof.
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 the 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:
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any such exemption shall be granted only upon application by
the owner or all of the owners of the real property on a form prescribed
by the Assessor or the Director of the Cayuga County Department of
Real Property Services. The applicant shall furnish such information
as the Board requires and the application shall be filed with the
Assessor of the appropriate town or City of Auburn on or before the
taxable status date of March 1 of any given year, together with 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 such individual's major
life activities or a certificate from the State Commission for the
Blind stating that such individual is legally blind.
Any such real property tax exemption will apply to improvements
constructed on or after March 1, 1987.
This article shall apply to assessment rolls prepared on the
basis of taxable status dates occurring after March 1, 1987.
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.
