Town of Catskill, NY
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2023-10-03
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Part II: General Legislation
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Chapter 142 Taxation
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Article V Exemption for Improvements to Property of Disabled Persons
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Appearance Tickets
- Ch 11 Checks, Returned
- Ch 14 Conservation Commission
- Ch 18 Defense and Indemnification
- Ch 21 Drug and Alcohol Policy
- Ch 26 Ethics, Code of
- Ch 34 Investment Policy
- Ch 39 Joint Waterfront Commission
- Ch 49 Planning Board
- Ch 50 Planning Board and Zoning Board of Appeals
- Ch 51 Planned Development Districts
- Ch 53 Procurement Policy
- Ch 58 Records
- Ch 62 Smoking
- Ch 66 Terms of Office
- Part II: General Legislation
- Ch 75 Adult Uses
- Ch 78 Animals
- Ch 80 Battery Storage Facilities
- Ch 84 Bingo
- Ch 87 Building Code Administration
- Ch 90 Buildings, Unsafe
- Ch 92 Burials, Backyard
- Ch 93 Campgrounds
- Ch 94 Cannabis
- Ch 95 Curfew
- Ch 103 Flood Damage Prevention
- Ch 109 Games of Chance
- Ch 111 Gatherings, Mass
- Ch 115 Junk
- Ch 121 Mobile Homes
- Ch 123 Noise
- Ch 126 Parking
- Ch 131 Sewage Disposal Systems, Individual
- Ch 132 Sewers
- Ch 132A Shipping Containers
- Ch 133 Short-Term Rentals
- Ch 134 Signs
- Ch 134A Solar Energy Systems
- Ch 134B Solar Energy PILOT Agreements
- Ch 135 Solid Waste
- Ch 138 Streets and Sidewalks
- Ch 140 Subdivision of Land
- Ch 142 Taxation
- Ch 142 Art V Exemption for Improvements to Property of Disabled Persons
- § 142-14 Purpose.
- § 142-15 Exemption.
- § 142-16 Applicability; effective date.
- Ch 146 Towing
- Ch 151 Vehicles and Traffic
- Ch 155 Waterfront Consistency Review
- Ch 160 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 2-16-2000 by L.L. No. 1-2000]
The purpose of this article is to exempt from
real property taxes property owned by certain physically disabled
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 owner's household
who is physically disabled, if such member resides on the real property.
Any such real property tax exemption will apply
to improvements constructed on or after January 1, 1999, which date
may be prior or subsequent to the effective date of this article.
