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 the real property.
The exemption shall apply to improvements constructed prior to the
effective date of this article, in addition to those constructed hereafter.
To qualify as physically disabled for the purposes
of this article, an individual shall submit to the 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 New York 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
certified statement.
Such exemption shall be granted only upon application
by the owner or all of the owners of the real property on a form prescribed
and made available by the State Board of Equalization and Assessment.
The applicant shall furnish such information as the Board shall require.
The application shall be filed, together with the appropriate certified
statement of physical disability or certificate of blindness, with
the Assessor of the Village of Larchmont on or before the taxable
status date of the village.
If the 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 village assessment roll with the taxable property, with the amount of the exemption as determined pursuant to §
251-21 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.