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 the improvement is used for the purpose of
facilitating and accommodating the use and accessibility of said real
property by a resident owner of the real property who is physically
disabled or by a member of the resident owner's household who is physically
disabled, if such member resides in the real property. Such exemption
shall apply to improvements constructed prior to and subsequent to
the effective date of this article.
To qualify as physically disabled for the purpose
of this article, an individual shall submit to the Nassau County Board
of Assessors a certified statement from a physician licensed to practice
in the state on a form prescribed and made available by the Village
of Hempstead Assessor, which states that the individual has a permanent
physical impairment which substantially limits one or more of the
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 the individual is legally blind,
may submit such certificate in lieu of a physician's certified statement.
This 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 Village of Hempstead Assessor. The applicant
shall furnish the information as the Board shall require. The application
shall be filed together with the appropriate statement of physical
disability or certificate of blindness with the Village of Hempstead
Assessor on or before the taxable status date of the Village of Hempstead.
If the Village of Hempstead 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 Village of Hempstead 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 Subsection C of this section 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.