[Adopted 2-11-2001 by L.L. No. 2-2002]
The Town of Monroe hereby elects, pursuant to
§ 459 of the Real Property Tax Law of the State of New York,
to adopt 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.
