[Adopted 6-4-1984 by L.L. No. 5-1984]
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 New York State Real Property Tax Law.
Pursuant to the provisions of § 459 of the New York State 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 in the real property.
Such exemption shall apply to improvements constructed on or after June 2, 1984.
This article shall be in full force and effect from and after its passage, approval, recording and publication as provided by law.