2023 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.