[Adopted 7-2-1984 by L.L. No. 5-1984[1]]
[1]
Editor's Note: This local law was subject
to permissive referendum. Since no valid petition requesting such
referendum was filed, said local law was deemed duly adopted on 8-6-1984.
The Town Board of the Town of Hamburg hereby
finds and determines that the New York State Legislature has enacted
legislation contained in § 459 of the Real Property Tax
Law providing "... that 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."
That pursuant to § 459 of the Real
Property Tax Law, of the Town of Hamburg hereby empowers the Town
of Hamburg Assessor to grant such tax exemptions for improvements
to certain real property for the purpose of accommodating owners who
are physically disabled or members of their household who are physically
disabled.
This exemption shall apply to improvements constructed
prior to the effective date of this article.
To qualify as physically disabled for the purpose
of this tax exemption, the individual shall submit to the Assessor
a certified statement from a physician licensed to practice in the
state on a form prescribed and made available by the State Board 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 physician's certified statement.
Such exemption shall be granted only upon application
by the owner or all the owners of the real property on a form prescribed
and made available by the State Board. The application shall be filed
together with the appropriate certified statement of physical disability
or certificate of blindness with the Assessor of the Town of Hamburg
on or before the taxable status date of such town.
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 section, 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 section
on the assessment roll with the taxable property, with the amount
of the exemption.
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.
This article shall take effect after proper
filing, including with the office of the State Comptroller and the
office of the Secretary of State, and shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
such date.
