§ 92-9. Exemption stated.

Any improvement to real property used solely for residential purposes, as to a one-, two- or three-family residence, shall be exempt from taxation to the extent of any increase in value attributable to such improvement if such improvement is 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 article shall not apply to improvements constructed prior to the effective date of this article.