Pursuant to the provisions of § 459
of the Real Property Tax Law and as therein provided, improvements
to residential real property used solely as a one- or two-family residence
shall be exempt from taxation to the extent of any increase in value
attributable to such, if such improvement is used for the purpose
of facilitating and accommodating the use and accessibility of such
real property by:
A. A resident owner of real property who is physically
disabled; or
B. A member of the resident owner's household who is
physically disabled, if such member resides in the real property.