§ 230-28. Exemption granted.

Improvements to any real property used solely for residential purposes as a one-, two- or three-family residence shall be exempt from taxation to the extent of any increase in value attributable to improvements used for the purpose of facilitating and accommodating the use and accessibility of such real property by a resident owner of the real property who is physically disabled or a member of the resident owner's household who is physically disabled, if such member resides in the real property. This exemption shall apply to all such improvements, whether constructed prior to or after the effective date of this article.