Pursuant to § 459 of the New York
Real Property Tax Law, real property used solely as a one- , two-
or three-family residence of a physically disabled resident owner
or a member of a resident owner's household who is physically disabled
and resides in the property is exempt from taxation to the extent
of any increase in value attributable to improvements to facilitate
and accommodate the use and accessibility of the property by physically
disabled or blind persons.
A. A physically disabled individual must submit to the
Assessor a certified statement from a physician which states that
the individual has a permanent physical impairment which substantially
limits one or more of the major life activities.
B. If the individual is legally blind, he or she may
submit a certificate from the State Commission for the Blind and Visually
Handicapped in lieu of the physician's statement. The owner of the
property must file this certificate, together with an application
form prescribed by the State Board, with the Assessor by taxable status
date.
C. The exemption is first available in connection with
assessment rolls prepared on the basis of taxable status dates occurring
on or after January 2, 1984.
D. The exemption continues until the improvement ceases
to be necessary to facilitate and accommodate the use and accessibility
of the property by the physically disabled resident.