[Adopted by L.L. No. 2-1984]
The purpose of this article is to provide for
an exemption for real property taxation pursuant to the provisions
of § 459 of the Real Property Tax Law.
An improvement to any real property used solely
for residential purposes as a one-, two- or three-family residence
shall be exempt from County real property 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:
