The purpose of this article is to exempt from
real property taxes special improvements to real property owned by
certain physically disabled or blind persons, as authorized by § 459
of the Real Property Tax Law.
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's household who
is physically disabled, if such member resides in the real property.
[Amended 12-2-1997 by L.L. No. 15-1997]
Applications for exemptions should be filed
with the Town Assessor on or before the appropriate taxable status
date on Form RP 459 of the Board of Real Property Services, properly completed
in its entirety by both owner and physician.