[Adopted 6-19-1984 by L.L.
No. 1-1984]
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.
For purposes of this section, a "member of the household" shall be defined
as a person legally residing at the premises.
Such exemption shall apply to improvements constructed on or after December
31, 1982.
"Resident owners" of said property, as defined in § 180-22 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 section 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 apply to assessment rolls prepared on the basis of
taxable status dates occurring on or after December 31, 1982.
