Pursuant to § 459 of the Real Property Tax Law of
the State of New York, the Village of Monroe hereby adopts this article
authorizing an exemption from taxation to qualified individuals for
an improvement to real property used solely for residential purposes
as a one-, two- or three-family residence 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.
Any exemption granted pursuant to this section 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.