[Adopted 9-26-1983 by L.L. 7-1983]
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 or upon the
real property.
Such exemption shall apply to improvements constructed
prior to and after the effective date of this article.
[Added 9-21-1987 by L.L. 9-1987]
The provisions of § 459 of the Real
Property Tax Law with regard to qualifications and application requirements
shall be applicable in the Town of Clifton Park.
