Town of Southampton, NY Article II Exemption for Improvements to Accommodate the Disabled

[Adopted 10-25-1983 as Section 1 of L.L. No. 9-1983[1]]

[1] Editor's Note: Section 2 of this local law provided that it shall apply to any improvements to real property heretofore or hereafter constructed which meet the criteria of § 298-3 of this chapter.

§ 298-2 Definitions.

As used in this article, the following terms shall have the meanings indicated:

PHYSICALLY DISABLED

A physical impairment which substantially limits one or more of an individual's major life activities.

STATE BOARD

The State Board of Equalization and Assessment.

§ 298-3 Extent of exemption.

An improvement to any real property used solely for residential purposes as a one-, two- or three-family residence shall be exempted 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.

§ 298-4 Conditions for exemption.

Such exemption shall be granted only upon application by the owner or owners of the real property on a form prescribed and made available by the State Board. The application shall be filed together with a certified statement from a physician licensed to practice in New York State on a form made available by the State Board which states that the applicant has a permanent physical impairment that substantially limits one or more of such individual's major life activities. 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 a physician's certified statement, or the certificate of blindness should be filed with the Tax Assessor's office on or before the taxable status date.

§ 298-5 Approval of application.

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 otherwise entitled to an exemption pursuant to this article, the Assessor shall approve the application.

§ 298-6 Duration of exemption.

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 physically disabled resident.