Homeowners, Property Tax & Repairs · Surprise rank #100
Crime-Related Permanent Disability? Accessibility Renovations Can Avoid a NY Property-Tax Increase
RPTL §459-b exempts the increase in property value attributable to qualifying accessibility improvements for certain permanently disabled crime victims and Good Samaritans.
Who
Resident owners of one-, two- or three-family residential property when a resident qualifying crime victim or Good Samaritan became permanently physically disabled as a result of the crime/event.
What to do
Start here: File the prescribed exemption application and supporting medical/crime documentation with the local assessor by the applicable taxable-status date.
Eligibility: The improvement must primarily facilitate accessibility for the qualifying resident. Medical proof of permanent disability plus crime/OVS or other substantiating documentation is required.
What you get
The accessibility improvement's added property value can be exempt from real-property taxation.
Benefit: Avoidance of the property-tax increase attributable to the qualifying accessibility improvement.
Possible value: Depends on how much the improvement would otherwise raise the assessed value and local tax rates.
Good to know
Important: This is not a general disability home-improvement exemption. The disability must result from the qualifying crime/Good Samaritan circumstances described in §459-b.
Availability: Active
Why people miss it: Homeowners may seek repair grants but never check whether accessibility work itself can be shielded from increasing the tax assessment.
Sources reviewed: Aug 10, 2026