[Adopted 5-7-1984 by L.L. No. 1-1984]
Pursuant to the provisions of § 459
of the Real Property Tax Law and as therein provided, there shall
be a real property tax exemption for the improvements made to facilitate
and accommodate the use and accessibility of certain residential real
property by a resident owner of the property who is physically disabled
or blind or a member of the resident owner's household who is physically
disabled or blind if the member of the household resides on the property.
To qualify as physically disabled or blind,
an individual must submit to the Assessor a certified statement, which
may be obtained in the Assessor's office, from a physician licensed
to practice in New York State, which states that the individual has
an inability to engage in any substantial gainful activity by reason
of any medically determinable physical or mental impairment which
can be expected to result in death or which has lasted or can be expected
to last for a continuous period of not less than 12 months. A person
must be not only unable to do his or her previous work or work commensurate
with the previous work in amount of earnings and utilization of capacities,
but cannot, considering age, education and work experience, engage
in any other kind of substantial gainful work which exists in the
national economy. An individual who has obtained a certificate from
the State Commission for the Blind and Visually Handicapped stating
that he or she is legally blind may attach the certificate to this
form in lieu of the physician's certified statement.
Applications for exemption from Town taxes should
be filed with the Town Assessor on or before the appropriate taxable
status date.
This article provides that this exemption applies
to improvements constructed prior to the effective date of this article.
