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Improvements for the Disabled

This exemption establishes Real Property Tax Exemption for new home improvements that serve to facilitate the use and accessibility of such property by physically disabled residents in accordance with Section 459 of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # 117-84 under County of Niagara Local Law # 1-1984.

Enacted 4/3/1983 

    • Description 
        - Section 4.01 - RPTL Section 459 
    • Laws of New York State 
        - RPTL 459 

Application 

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