[Adopted 10-18-1983 by L.L. No. 2-1983[1]]
[1]
Editor's Note: This local law also provided
that it shall take effect 1-2-1984 and shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
1-2-1984.
The New York State Legislature recently enacted
§ 459 of the Real Property Tax Law authorizing local legislation
to grant real property tax exemptions to the extent of any increases
in value attributable to an improvement which facilitates or accommodates
the use of real property by a disabled resident. The purpose of this
legislation is to exercise this local power by granting real property
tax exemptions to physically disabled persons who make such improvements
to their property.
This Legislature hereby provides that any improvement
to any real property used solely for residential purposes as a one-,
two- or three-family residence shall be exempt from real property
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 at the real property.
This article shall apply to improvements constructed
on or after January 2, 1984.
A.
In order to qualify as a physically disabled person,
an individual shall submit to the Assessor a certified statement from
a physician licensed to practice in the State of New York which states
that the individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities. 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 the physician's
statement.
B.
The Assessor shall review the application of the owner
or owners of the real property in accordance with § 459
of the Real Property Tax Law in order to make a determination of approval
or disapproval of the application for exemption.
If granted, the exemption 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.
