Town of Brookhaven, NY
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2023-09-18
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The Code
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Chapter 65 Taxation
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Article IX Exemption of Improvements to Residential Real Property for Persons with Physical Disabilities
- The Code
- Ch 1 General Provisions
- Ch 2 Access to Public Records
- Ch 3 Alcoholic Beverages
- Ch 4 Amusements
- Ch 5 Appearance Tickets
- Ch 6 Traffic Violations Bureau
- Ch 7 Bidding Preferences
- Ch 7A Business Practices
- Ch 7B Green Procurement
- Ch 7C Energy Initiative
- Ch 8 Bay and Harbor Bottoms
- Ch 9 Beaches
- Ch 10 Parks and Recreation Areas
- Ch 10A Feeding of Waterfowl and Pigeons
- Ch 11 Bingo
- Ch 13 Boat Control
- Ch 14 Houseboats
- Ch 15 Joseph Macchia Environmental Preservation Capital Reserve Fund
- Ch 15A Brookhaven Wildlife Experience Capital Reserve Fund
- Ch 15B Brookhaven Active Parkland Capital Reserve Fund
- Ch 16 Building Construction Administration
- Ch 16A Electrical Code
- Ch 17 (Reserved)
- Ch 18 Capital Budget System
- Ch 18A Clerk
- Ch 18B Operating Budget
- Ch 19 Commercial and Business Activities
- Ch 20 Departments and Bureaus
- Ch 21 Sewer Use
- Ch 21A Discrimination
- Ch 22 Docks
- Ch 23 Dog Control and Animal Welfare
- Ch 24 Dumps and Disposal Areas
- Ch 25 Economic Development Zone
- Ch 26 Business Development Districts
- Ch 27 Procedures for Ballot Propositions Proposing Ward Districts and Reapportionment Thereof
- Ch 28 Code of Ethics and Disclosure
- Ch 29A Fire District
- Ch 30 Fire Prevention
- Ch 31 (Reserved)
- Ch 32 Community Choice Aggregation Energy Program
- Ch 34 Games of Chance
- Ch 34A Games and Amusement Devices
- Ch 36 Peddlers
- Ch 37 All-Terrain Vehicles
- Ch 38 Highways
- Ch 41 Deposits on Construction of New Homes
- Ch 42 Junk Dealers
- Ch 43 Drop-Off Bins
- Ch 44 Laundry and Dry-Cleaning Businesses
- Ch 45 Sanitation
- Ch 46 Recycling
- Ch 47 Petroleum Substances, Disposition of
- Ch 48 Graffiti and Defacement of Property
- Ch 49 Property Maintenance
- Ch 49A Public Hearings
- Ch 49B Nuisance Abatement
- Ch 50 Noise Control
- Ch 51 Refrigerators; Wells; Cisterns
- Ch 54 Licensing
- Ch 55 Child Protection Act
- Ch 57 Shellfish
- Ch 64 Employee Servicemember Benefits and Compensation Protection Act
- Ch 65 Taxation
- Ch 65 Art IX Exemption of Improvements to Residential Real Property for Persons with Physical Disabilities
- § 65-31 Exemption granted.
- § 65-32 Application for exemption.
- Ch 66 Towing Businesses
- Ch 67 Taxicabs
- Ch 68 Outdoor Furnaces
- Ch 71 Trespassing
- Ch 72 Trees and Debris, Disposition of
- Ch 73 Unsafe Buildings and Excavated Lands
- Ch 74 Brookhaven Port Jefferson Harbor Complex Waterway
- Ch 75 Vegetation on Beach Areas
- Ch 76 Coastal Erosion Hazard Areas
- Ch 77 Nature Preserves
- Ch 78 Water Resources
- Ch 78A Nitrogen Protection Zone
- Ch 79 Water
- Ch 83 Wooden Public Walks
- Ch 84 Notice of Defective or Dangerous Conditions
- Ch 90 Certificate of Registration Requirements for Expeditors
- Disposition List
- Ch DL Disposition List
- Land Use Legislation
- Ch 29 Fees
- Ch 33 Flood Damage Prevention
- Ch 35 Grading
- Ch 52 Mining and/or Land Reclamation
- Ch 53 Sand and Gravel Pits; Excavation; Removal of Topsoil
- Ch 57A Signs
- Ch 61 Subdividers; Posting of Information
- Ch 70 Tree Preservation
- Ch 80 Critical Environmental Areas; Seqra Implementation
- Ch 81 Wetlands and Waterways
- Ch 82 Neighborhood Preservation
- Ch 85 Zoning
- Ch 86 Stormwater Management and Erosion Control
- Ch 86A Prohibition of Illicit Discharges and Connections to the Town of Brookhaven Municipal Separate Storm Sewer System
- Ch 87 Vacant Building Registration
- Ch 88 Blighted Property Restoration
- Ch 89 (Reserved)
- Appendix
- Ch SR Subdivision Regulations
[Added 10-21-2003 by L.L. No. 34-2003, effective 10-27-2003]
A.
Pursuant to the provisions of § 459 of the
Real Property Tax Law, improvements to residential real property that
serve to facilitate the use and accessibility of such property by
physically disabled residents are exempt from taxation to the extent
of any increase in value attributable to such improvements as follows,
but are liable for special ad valorem levies and special assessments:
(1)
Property must be owned either by a physically disabled
person or by a person having a physically disabled member in the household.
(2)
Property must be occupied by the physically disabled
owner of the property or occupied by a member of the resident owner's
household, who is physically disabled, if such member resides in the
real property. The disabled person must have a permanent physical
impairment that substantially restricts one or more of his or her
major life activities and such impairment must be certified by a qualified
physician licensed to practice in New York State. In the case of a
blind person, certification by the State Commission for the Blind
and Visually Handicapped may be obtained in lieu of certification
by a physician.
(3)
The improvement to the property must be one which
facilitates the disabled person's use of and accessibility to the
property.
(4)
Property must be a one-, two- or three-family residence.
Application for such exemption must be made
by the owner of the property to the Town Assessor.
