1. Short Title. This law may be referred to as the "Town of Huron Exemption for Physically Disabled Persons Law."
2. Legislative Purpose. The purpose of this law is to allow an exemption from real property taxation for improvements used for the purpose of facilitating and accomodating the use and accessibility of real property by physically disabled persons, in order to mitigate the financial disincentives to making such improvements, as permitted by Real Property Tax Law Section 459.
3. Exemption. Provided an application is granted by the Assessors as provided in section 4 of this local law, 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 accomodating the use and accessiblity of such real property by (a) a resident owner of the real proprety 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. The exemption provided by this local law shall apply to all such improvements constructed on or after January 1, 1995.
4. Procedure. The following procedure must be complied with in order to qualify for the exemption provided by this local law:
A. Certified Statement. In order to qualify as physically disabled for purposes of this local law, an individual shall submit to the Assessors a certifed statement from a physician liscensed to practice in the State of New York, on a form prescribed and made available by the State Board of Real Property Tax Services, 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.
B. Application. An 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 of Real Property Taxes. 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 Town of Huron Assessors on or before the taxable status date.
C. Decision. If the Assessors are satisfied that the improvement is necessary to facilitate and accomodate the use and accessibility by a resident who is physically disabled and that the applicant is entitled to an exemption pusuant to this local law, the Assessors 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 section 3 of this local law in a separate column.
D. Effect. Once granted, the exemption shall continue on the real property until the improvment ceases to be necessary to facilitate and accomodate the accessibility and use of the property by the resident who is physically disable. However, in order to continue to be eligible for such exemption, the owner of the parcel must file an annual statement, on a form prescribed by the Assessors, on or before the taxable status date, certifying that the improvement continues to be necessary to facilitate the use and accessibility of the property by the resident who is physically disabled.
5. Savings Clause. If any part of this law is held unconstitutional, invalid or ineffective, the remainder of this law shall be valid.
6. Effective Date. This local law shall take effect immediately upon filing with the Secretary of State.
