[Adopted 4-19-1988 by L.L. No. 2-1988]
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, or a member of the resident owner's household
who is physically disabled, if such member resides in the real property.
[Amended 12-19-2000 by L.L. No. 6-2000]
To qualify as physically disabled for the purposes
of this article, an individual shall submit to the Assessor a certified
statement from a physician licensed to practice in the State of New
York on a form prescribed and made available by the State Board of
Real Property Services which states that the individual has a permanent
physical impairment which substantially limits one or more of such
individual's major life activities, except that 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.
The exemptions set forth herein shall be granted
only upon application by the owner or all of the owners of the real
property on a form prescribed and made available by the State Board.
The applicant shall furnish such information as the Board shall require.
The application shall be filed together with the appropriate certified
statement of physical disability or certificate of blindness with
the Assessor of the City of Oneida on or before the date of taxable
status.
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 entitled to an exemption pursuant to this article, the Assessor shall approve the application and enter the taxable assessed value of the parcel for which an exemption has been granted pursuant to this article on the assessment roll with the taxable property, with the amount of the exemption as determined pursuant to § 165-7 of this article in a separate column. Once granted the exemption shall continue on the real property until the improvements cease to be necessary to facilitate and accommodate the use and accessibility of the property by the resident who is physically disabled.
