CHAPTER
85
DISABLED TAX
EXEMPTION
§ 85.1 Title
This
Chapter shall be known and may be cited as the "Village of Mineola
Disabled Tax Exemption Law."
§ 85.2 Legislative
intent
A. The New York State Legislature passed on May
31, 1983, effective January 2, 1984, Section 459 of Chapter 200 of the Laws of
the State of New York, Real Property Tax Law, authorizing the governing body of
a county, city, town or village to adopt local legislation providing for a real
property tax exemption for improvements to certain real property to the extent
of any increases in value attributable to an improvement which facilitates or
accommodates the use and accessibility of real property by a disabled resident.
B. It is the intent of the Village of Mineola, as
an exercise of this local power, to exempt from taxation any improvements to
real property used as a one‑, two‑ or three‑family residence,
which improvements are attributable to facilitating and/or accommodating the
use and accessibility of said real property by a disabled resident of the same.
§ 85.3 Applicability
of exemption
This
Chapter hereby provides that any improvement to any real property used solely
for residential purposes as a one‑, two‑ or three‑family
residence shall be exempt from real property 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 at the real property.
§ 85.4 Procedure
A. To qualify as a physically disabled person,
for the purposes
§ 85.4 MUNICIPAL CODE
of this Chapter, an individual shall submit to
the Assessor of the Incorporated Village of Mineola a certified statement from
a physician licensed to practice in the State of New York on a form prescribed
and made available by the State Board of Equalization and Assessment, which
states that the individual has a permanent physical impairment which
substantially limits one (1) or more of such individual's major life
activities. An individual who has obtained a certificate, from the State
Commission for the Blind and Handicapped, stating that such individual is
legally blind may submit such certificate in lieu of the physician's statement.
B. Such exemption will be considered only upon
application by the owner or all of the owners of the real property and on a
form prescribed and made available by the State Board.
C. The application shall be filed, together with
the appropriate certified statement of physical disability or certificate of
blindness, with the Assessor of the Incorporated Village of Mineola on or
before the taxable status date, which is February 1 of each year.
§ 85.5 Approval
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 Chapter,
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 Chapter
on the assessment roll with the taxable property with the amount of the
exemption as determined pursuant to § 85.4 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.
§ 85.6 Effective
date
This
Chapter shall take effect on January 2, 1984 and shall apply to assessment
rolls prepared on the taxable status dates occurring on or after January 2,
1984.
HISTORICAL
NOTE
This Chapter is a codification of Local Law #1 of
the year 1984 which was adopted on January 11, 1984.