§ 459 — Persons who are physically disabled

New York § 459

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 459. Persons who are physically disabled. 1. After a public hearing,\nthe governing body of a county, city, town or village may adopt a local\nlaw or a school district may adopt a resolution, providing for an\nexemption pursuant to the provisions of this section. Such local law or\nresolution may provide that an improvement to any real property used\nsolely for residential purposes as a one, two or three family residence\nshall be exempt from taxation and special ad valorem levies to the\nextent of any increase in value attributable to such improvement if such\nimprovement is used for the purpose of facilitating and accommodating\nthe use and accessibility of such real property by (a) a resident owner\nof the real property who is physically disabled, or (b) a member of the\nresident owner's household who is physically disabled, if such member\nresides in the real property. A local law or resolution adopted\npursuant to this section may provide that the exemption shall apply to\nimprovements constructed prior to the effective date of such local law\nor resolution.\n 2. To qualify as physically disabled for the purposes of this section,\nan individual shall submit to the assessor a certified statement from a\nphysician licensed to practice in the state on a form prescribed and\nmade available by the commissioner which states that the individual has\na permanent physical impairment which substantially limits one or more\nof such individual's major life activities, except that an individual\nwho has obtained a certificate from the state commission for the blind\nstating that such individual is legally blind may submit such\ncertificate in lieu of a physician's certified statement.\n 3. Such exemption shall be granted only upon application by the owner\nor all of the owners of the real property on a form prescribed and made\navailable by the commissioner. The applicant shall furnish such\ninformation as the commissioner shall require. The application shall be\nfiled together with the appropriate certified statement of physical\ndisability or certificate of blindness with the assessor of the\nappropriate county, city, town, or village on or before the taxable\nstatus date of such county, city, town, or village.\n 3-a. Notwithstanding the provisions of this section or any other\nprovision of law, in a city having a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n 4. If the assessor is satisfied that the improvement is necessary to\nfacilitate and accommodate the use and accessibility by a resident who\nis physically disabled and that the applicant is entitled to an\nexemption pursuant to this section, the assessor shall approve the\napplication and enter the taxable assessed value of the parcel for which\nan exemption has been granted pursuant to this section on the assessment\nroll with the taxable property, with the amount of the exemption as\ndetermined pursuant to subdivision one of this section in a separate\ncolumn. Once granted, the exemption shall continue on the real property\nuntil the improvement ceases to be necessary to facilitate and\naccommodate the use and accessibility of the property by the resident\nwho is physically disabled.\n