An improvement to any real property situate in the
Town of Van Buren and used solely for residential purposes as a one-,
two- or three-family residence shall be exempt from taxation as provided
in § 459 of the Real Property Tax Law 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:
No exemption shall be granted pursuant to this § 180-9 unless an application for the exemption is submitted and approved in accordance with all requirements of § 459 of the Real Property Tax Law.
The exemption provided pursuant to this § 180-9 shall apply to improvements constructed both prior to and subsequent to the effective date of this § 180-9.