2023 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.