N.Y. Real Property Tax Law § 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 and special ad valorem levies 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 commissioner 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

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 commissioner. The applicant shall furnish such

information as the commissioner 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.