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