Pursuant to § 459 of the Real Property Tax Law of the State
of New York, the Town of Pawling, New York, is hereby authorized to allow
a real property tax exemption for improvements made to facilitate and accommodate
the use and accessibility of certain residential real property by physically
disabled or blind persons.
The Town of Pawling, County of Dutchess, New York, now provides that
improvements to any real property used solely as a one-, two- or three-family
residence will be exempt from taxation to the extent of any increase in value
attributable to the improvements. The improvements must be used for the purpose
of facilitating and accommodating the use and accessibility of the property
by a physically disabled or blind resident owner or a member of a resident
owner's household who is physically disabled or blind and resides in
the property.
This exemption applies to improvements constructed on or after January
2, 1984, as applied against the assessment rolls prepared on the basis of
taxable status as of January 2, 1984.