2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 459-A - Improvements to Property Made Pursuant to the Americans With Disabilities Act of 1990.

§  459-a. Improvements to property made pursuant to the Americans with
Disabilities Act  of  1990.  1.  Real  property  altered,  installed  or
improved subsequent to the Americans with Disabilities Act of 1990 (P.L.
101-336)  for  the  purposes  of  removal  of architectural barriers for
persons with disabilities in existing  property  shall  be  exempt  from
taxation  and special ad valorem levies as hereinafter provided. After a
public hearing, the governing board of a county, city, town  or  village
may  adopt  a  local  law  and  a  school  district, other than a school
district subject to article fifty-two of the education law, may adopt  a
resolution to grant the exemption authorized pursuant to this section. A
copy   of  such  local  law  or  resolution  shall  be  filed  with  the
commissioner and the assessor of such county, city, town or village  who
prepares  the  assessment  roll on which the taxes of such county, city,
town, village or school district are levied.
2. (a) Improvements to such real property shall be exempt pursuant  to
the following exemption schedule:
YEAR OF EXEMPTION                      PERCENTAGE OF EXEMPTION
1                                         50
2                                         45
3                                         40
4                                         35
5                                         30
6                                         25
7                                         20
8                                         15
9                                         10
10                                          5
(b)  No  exemption  shall be granted for alterations, installations or
improvements unless such alterations, installations or improvements were
commenced  subsequent  to  the  effective  date  of  the  local  law  or
resolution   adopted  pursuant  to  subdivision  one  of  this  section.
Notwithstanding  the   foregoing   provision,   if   such   alterations,
installations or improvements were commenced prior to the effective date
of  the  local  law or resolution adopted pursuant to subdivision one of
this  section,  such  alterations,  installations  or  improvements  may
receive  an exemption pursuant to the exemption schedule of this section
for the remainder of the authorized  period  of  exemption  as  if  such
alterations,  installations  or  improvements  had  been commenced on or
after such effective date; provided, however, the property shall not  be
eligible for refunds of property taxes or special ad valorem levies paid
prior to the effective date of the local law or resolution.
3.  Such exemption shall be granted only upon application by the owner
or all the owners of such building on a form  prescribed  by  the  state
board.   The application shall be filed with the assessor of the county,
city, town or village having the power to assess property  for  taxation
on  or  before the appropriate 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  satisfied  that  the  applicant  is  entitled  to an exemption
pursuant to this section, the assessor shall approve the application and
such building shall thereafter be exempt from taxation  and  special  ad
valorem  levies  as  herein provided commencing with the assessment roll

prepared on the  basis  of  the  taxable  status  date  referred  to  in
subdivision  three  of this section. The assessed value of any exemption
granted pursuant to this section shall be entered by the assessor on the
assessment  roll  with  the  taxable  property,  with  the amount of the
exemption shown in a separate column.
5. A county, city, town or village may, by  local  law,  or  a  school
district may, by resolution:
(i)  reduce  the per centum of exemption otherwise allowed pursuant to
this section and
(ii)  limit  eligibility  for  the  exemption  to   those   forms   of
alterations,  installations,  or  improvements as are prescribed in such
local law or resolution.