[Adopted 1-28-1986 by L.L. No. 1-1986]
The Town Board of the Town of North Hempstead
hereby finds and declares that it is in the best interest of the citizens
of the Town of North Hempstead to provide for a real property tax
exemption to the extent of any increase in value attributable to improvements
to one- , two- or three-family residences which facilitate or accommodate
use and accessibility by a resident who is physically disabled. This
article is enacted pursuant to Chapter 200, Laws of 1983, which added
a new § 459 to the Real Property Tax Law of New York State.
It is the purpose of this article to remove existing tax disincentives
to making the type of improvements to real property which will permit
persons with physical disabilities to remain in their own homes.
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 the improvement is used for the
purpose of facilitating and accommodating the use and accessibility
of said 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.
Such exemption shall apply to improvements constructed prior to and
subsequent to the effective date of this article.
To qualify as physically disabled for the purpose
of this article, an individual shall submit to the Nassau County Board
of Assessors a certified statement from a physician licensed to practice
in this state, on a form prescribed and made available by the Nassau
County Board of Assessors, which states that the individual has a
permanent physical impairment which substantially limits one or more
of the 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 the individual is legally blind
may submit such certificate in lieu of a physician's certified statement.
This exemption 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 Nassau County Board of Assessors.
The applicant shall furnish the 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 Nassau County Board of Assessors on or before the taxable status
date of Nassau County.
If the Nassau County Board of Assessors 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 Nassau County Board of Assessors 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 this article, as a separate column. Once granted, 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 resident who is physically disabled.
If any clause, sentence, paragraph, section,
word or part of this article is adjudged by any court of competent
jurisdiction to be invalid, the judgment shall not affect, impair
or invalidate the remainder of this article but shall be confined
in its operation to the clause, sentence, paragraph, section or part
of this article directly involved in the controversy in which judgment
is rendered.
