Pursuant to § 459 of the Real Property
Tax Law, an improvement to any taxable real property in the Town of
Wilson 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 property by a resident owner of the real property who is physically
disabled or by a physically disabled resident member of a resident
owner's household.
The provisions of said § 459 shall
control with respect to qualification as physically disabled, application
for such exemption and the action taken on such application by the
Assessor.