New York's RPTL 459-b exempts the assessed value of improvements made to a one-, two- or three-family home to accommodate a physical disability caused by a crime, for an owner, household member or resident who was a crime victim or Good Samaritan. Section 2 is the New York-licensed physician's certified statement. The owner files the form with the local assessor along with documentation of the crime.
The owner completes Section 1, including whether the disability resulted from being a crime victim or Good Samaritan, the improvement and its cost, and item 11 confirming crime documentation is attached. A New York-licensed physician completes Section 2 with license details, the impairment description and how the improvement helps.
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Application for Partial Exemption for Real Property of Physically Disabled Crime Victims
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Section 2 asks whether the patient has a permanent physical impairment that substantially limits one or more major life activities, such as walking, a description of that disability, and how the improvement facilitates and accommodates the patient's use and accessibility of the property. The physician gives their New York license number and date of issue.
No. The owner supplies that proof by attaching a police report, a report from the Office of Victim Services, or other documentation showing the disability resulted from a crime. The physician's statement addresses only the impairment and how the improvement accommodates it.
Both use the same physician section. RP-459 covers a permanent physical disability of a resident owner or household member from any cause. RP-459-b is limited to disabilities inflicted by a crime on a victim or Good Samaritan, and the owner must attach documentation of the crime.