[Adopted 12-6-1984 by L.L. No. 3-1984 (Ch.
60, Art. II, of the 1964 Code)]
Pursuant to the authority granted to municipalities
by § 459 of Title 2 of the Real Property Tax Law of the
State of New York, as last amended, the Village of Westbury hereby
enacts and adopts a partial real property tax exemption with regard
to an improvement of any real property within the Village used solely
for residential purposes as a one-, two- or three-family residence,
to the extent of any increase in value of such real property that
is attributable to such improvement when such improvement is used
for the purpose of 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 such real property.
The exemption granted by § 223-20 of this article shall apply to improvements constructed prior to the effective date of this article.
The eligibility criteria and the procedures for making application and for granting or denying the partial tax exemption authorized by § 223-20 of this article shall be as provided by the Real Property Tax Law, as last amended.
