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. This exemption
shall apply to improvements constructed prior to the effective date
of this article.
To qualify as physically disabled for the purposes
of this section, 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 State Board of Real Property
Services which states that the individual has a permanent physical
impairment which substantially limits one or more of such individual's
major life activities, except that an individual who has obtained
a certificate from the State Commission for the Blind and Visually
Handicapped stating that such individual is legally blind may submit
such certificate in lieu of a physician's certified statement.
Such exemption shall be granted only upon application
by the owner or all of the owners of the real property on a form prescribed
and made available by the State Board of Real Property Services. The
applicant shall furnish such information as the Board shall require.
The application shall be filed, together with the appropriate certified
statement of physical disability or certificate of blindness, with
the Assessor on or before the Village taxable status date.
The exemption provided for herein shall apply only
with respect to assessment rolls prepared on the basis of a taxable
status date occurring on or after January 2, 1984.