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.
[Adopted 4-24-1984 by L.L. No. 4-1984]
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 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 on the premises.
As used in this article, the following terms shall have the meanings indicated:
A blood relative of the family.
Such exemption shall apply to improvements constructed prior to the effective date of this article.
Resident owners of said property, as defined in § 355-16 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 article is valid for one year and must be reapplied for on a year-to-year basis.
An exemption granted under this article is automatically 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 May 1, 1984.