HomeMy WebLinkAbout1984_3_21_Local_Law_No_2 t, (Please lase this i oraE for Filing your Local Law with the Secretary of State)
{
Text of law should be given as amended. Teo not use brackets for matter to be eliminated and do not
use italics for new matter.
�iiHK}X
Ui Mamaroneck of Town
XMps
Local-Law No.....".. ................................................. of the year 198.'....
Alocallaw ""EXEMPTIONS FOR CERTAIN IMPROVEMENTS TO AID THE PHYSICALLY DISABLED"
..............................................I—'...........................................................................
([nn erl titE e}
Town Board
Beit enacted by the ................... ."................................................... of the
(Hnmc.(L.gl.lmi,y,Bady)
of............Mamaroneck .......................... ". as follows:
...................................."................................................
Town
Wkip
Section 1: PURPOSE:
This local law is enacted for the purposes of implementing Section 459
( of the Real Property Tax Law of the State of New York providing, under certain cir-
cumstances, for the exemption from taxation for improvements to aid the physically
disabled.
Section 2: KINDS OF IMPROVEMENTS:
(A) This local law shall apply to all improvements which meet the cri-
teria set forth hereinbelow, whether constructed prior to the adoption of this
local law or after the adoption of this local law.
(B) Any improvement to real property used solely for residential pur-
poses 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 im-
provement is used for the purposes of facilitating and accommodating use and
accessibility of such real property by:
(1) a resident-owner of the real property who is physically
disabled, or
(2) a member of the resident-owner's household. who is physically
disabled if such member resides in the real property. — - - -
Section 3: DISABLED PERSON:
For the purposes of this local law, a person shall be deemed physically
disabled if:
(A) Such individual shall submit to the Assessor a certified statement
from a physician licensed to practice in the State of New York on a form prescribed
and made available by the New York State Board of Equalization and Assessment which
states that the individual has a permanent physical impairment which substantially
limits one or more of such individual's major life activities, or
(B) an individual submits a certificate from the State Commission for the
Blind and Visually Handicapped stating that such individual is legally blind.
Section 4: APPLICATIONS FOR EXEMPTION:
Such an exemption shall be granted only upon submission of an applica
f'(lf additional space is needed, please attach sheets of the same size as this and number each)
Page l
_ tion by the owner or all of the owners of the real property on a form prescribed
and made available by the State Board of Equalization and Assessment. The appli-
cant shall file, together with the appropriate certified statement of physical
disability or certificate of blindness, the said application which must be com-
pleted and filed on or before the taxable status date of the Town.
Section 5: GRANTING OF FXEMPTEON:
The Assessor of the Town, upon completion and filing of the necessary
application and certification provided for in Section 4 above, shall make a deter-
mination as to whether or not the improvement in question is necessary to facili-
tate and accommodate the use and accessibility by a resident who is physically
disabled. Upon making such determination of necessity, the Assessor shall approve
the application and enter the taxable assessed value of the parcel for which an
exemption has been granted on the assessment roll, with the amount- of the exemp-
tion, as determined, to be stated in a separate column.
Section b: TERMINATION OF EXEMPTION
The exemption, once granted, shall continue on the property until the
improvement ceases to be necessary to facilitate and accommodate the use and acces-
sibility of the property by the resident who is physically disabled for whom such
exemption has previously been granted, and it shall be the duty of the owner or
owners to notify the Assessor of such termination of necessity.
Section 7: SEVERABILITY:
Should any portion of this local law be declared invalid by a court of
competent jurisdiction, such declaration shall not affect the validity of any por-
tion of this local law not found to be invalid.
Section 8: EFFECTIVE DATE:
This local law shall take effect immediately.
Page 2