§ 51-1. Exemption granted; statutory authority; purpose.

The Town Board of the Town of North Hempstead hereby finds and declares that it is in the best interest of the citizens of the Town of North Hempstead to provide for a real property tax exemption to the extent of any increase in value attributable to improvements to one- , two- or three-family residences which facilitate or accommodate use and accessibility by a resident who is physically disabled. This article is enacted pursuant to Chapter 200, Laws of 1983, which added a new § 459 to the Real Property Tax Law of New York State. It is the purpose of this article to remove existing tax disincentives to making the type of improvements to real property which will permit persons with physical disabilities to remain in their own homes.