NY Real Prop Tax L § 459-B (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 459-B - Physically Disabled Crime Victims.

§  459-b.  Physically  disabled  crime  victims. 1. Where the resident   owner of real property used solely for residential purposes  as  a  one,   two  or three family residence, a member of a resident owner's household   or a resident of such property is a victim of  a  crime  as  defined  in   subdivision  five  or  good samaritan as defined in subdivision seven of   section six hundred twenty-one of the executive law and  was  physically   disabled  as  a  result  of such crime, any improvement to real property   shall be exempt from taxation to the extent of  any  increase  in  value   attributable  to  such improvement if such improvement is used primarily   for  the  purpose  of  facilitating  and  accommodating  the   use   and   accessibility of such real property.2.  To qualify as a physically disabled crime victim or good samaritan   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 of New York 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. In addition, a copy of a police  report   pertaining  to  the  crime from which the injury resulted, a report from   the office of victim services or other evidence or  documentation  which   would tend to substantiate that a physical disability was inflicted upon   an  individual  as  the result of a crime shall also be submitted to the   assessor.3. Such exemption shall be granted only upon application by the  owner   or  all  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 and police report, crime victim's   board  report or other substantiating documentation 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 crime   victim  or  good  samaritan  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  crime  victim  or  good  samaritan  who  is   physically disabled.