[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.
