459 - Persons who are physically disabled.

§ 459. Persons who are physically disabled. 1. After a public hearing,  the  governing body of a county, city, town or village may adopt a local  law or a school district  may  adopt  a  resolution,  providing  for  an  exemption  pursuant to the provisions of this section. Such local law or  resolution may provide that an improvement to  any  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.  A  local  law or resolution adopted pursuant to this section may provide  that the exemption shall apply to improvements constructed prior to  the  effective date of such local law or resolution.    2. To qualify as physically disabled for the purposes of this section,  an  individual shall submit to the assessor a certified statement from a  physician licensed to practice in the state on  a  form  prescribed  and  made available by the state board which states that the individual has a  permanent  physical impairment which substantially limits one or more of  such individual's major life activities, except that an  individual  who  has  obtained  a certificate from the state commission for the blind and  visually handicapped stating that such individual is legally  blind  may  submit such certificate in lieu of a physician's certified statement.    3.  Such exemption shall be granted only upon application by the owner  or all of the owners of the real property on a form prescribed and  made  available   by  the  state  board.  The  applicant  shall  furnish  such  information as the board shall require. The application shall  be  filed  together with the appropriate certified statement of physical disability  or certificate of blindness with the assessor of the appropriate county,  city,  town  or  village  on  or  before the taxable status date of such  county, city, town or village.    3-a. Notwithstanding the provisions  of  this  section  or  any  other  provision  of law, in a city having a population of one million or more,  applications for the exemption authorized pursuant to this section shall  be considered timely filed if they are filed on or before the  fifteenth  day of March of the appropriate year.    4.  If  the assessor is satisfied that the improvement is necessary to  facilitate and accommodate the use and accessibility by a  resident  who  is  physically  disabled  and  that  the  applicant  is  entitled  to an  exemption pursuant to this  section,  the  assessor  shall  approve  the  application and enter the taxable assessed value of the parcel for which  an exemption has been granted pursuant to this section on the assessment  roll  with  the  taxable  property,  with the amount of the exemption as  determined pursuant to subdivision one of this  section  in  a  separate  column.  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.