Persons Who are Physically Disabled

Exemption Restrictions & Requirements

  • The Real Property Tax Exemption granted is equal to the amount of any increase in value of property attributable to improvements made fore the purpose of facilitating and accommodating the use of accessibility of the property by:
    • A resident owner of the property who is physically disabled, or
    • A member of the resident owner's household who is physically disabled, if the member of the household resides on the property
  • To qualify as physically disabled, an individual must submit to the assessor a certified statement (Section 2 of the application) from a physician licensed to practice in New York State, which states that the individual has a permanent physical impairment, which substantially limits one or more of the individual's major life activities (e.g. walking). An individual who has obtained a certificate from the state commission for the blind and visually handicapped stating that he or she is legally blind, may attach that certificate to the application in lieu of the physician's certified statement.