[Adopted 4-13-1988 by L.L. No. 17-1988; amended in its entirety 5-16-2018 by L.L. No. 3-2018]
The purpose of this article is to exempt from real property
taxes property owned by certain physically disabled persons, as authorized
by § 459 of the New York State Real Property Tax Law.
Pursuant to the provisions of § 459 of the New York
State Real Property Tax Law, 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 and who resides on the premises at least 10
months per year or a member of the resident owner's household
who is physically disabled, if such member resides in the real property.
As used in this article, the following terms shall have the
meanings indicated:
A blood relative of the family.
Such exemption shall apply to improvements constructed prior
to the effective date of this article.
Resident owners of said property, as defined in § 167-20 of this article, shall be defined as a person or persons possessing legal ownership of the property at least one year prior to submitting an application for exemption.
An exemption granted under this article is valid for one year
and must be reapplied for on a year-to-year basis.
An exemption granted under this article is extinguished on transfer
of title on the premises in question.
This article shall take effect immediately and shall apply to
taxable status dates occurring on or after January 2, 2018.
