[Adopted 2-5-2003 by L.L. No. 3-2003]
A. 
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:
(1) 
A resident owner of the real property who is physically disabled; or
(2) 
By a member of the resident owner's household who is physically disabled, if such member resides in the real property.
B. 
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.
C. 
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.