[Adopted 5-7-1984 as L.L. No. 1-1984]
This Article shall be known as the "Physically
Disabled Tax Exemption Law of the Town of West Seneca."
It is declared to be the public policy of the
Town of West Seneca to provide partial tax exemption for real property
of persons who are physically disabled and who use said property for
residential purposes. It is further declared to be the policy of the
Town of West Seneca to exercise its authority pursuant to § 459
of the Real Property Tax Law.
A.
Any improvement to 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.
B.
This exemption shall apply to improvements constructed
prior to the effective date of this Article.
C.
This exemption shall be granted only upon application
by the owner or owners of real property.
A.
An individual shall submit to the Town Assessor a
certified statement from a physician licensed to practice in the State
of New York on a form prescribed and made available by the State Board
of Equalization and Assessment 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 statement.
B.
An individual shall furnish such information as the
Board of Equalization and Assessment shall require on a form prescribed
and made available by the Board.
Such form and certified statement or certificate
of blindness shall be filed by the applicant with the Assessor of
the Town of West Seneca on or before June 1 to qualify for an exemption
for the following year's Town tax.
If the Town Assessor is satisfied that the improvement is necessary to facilitate and accommodate the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an exemption pursuant to this Article the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this Article on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to § 109-6 of this Article in a separate column. Once 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.
