Any improvement to 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. A resident owner of the 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.
To qualify as physically disabled for purposes
of this article, an individual shall comply with the provisions of
§ 459, Subdivisions 2 and 3 of the Real Property Tax Law
of the State of New York.
[Added 3-14-2006 by L.L. No. 1-2006]
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.