2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
467-F - Protective and safety devices tax abatement.

  467-f. Protective and safety devices tax abatement. 1. Definitions.
  As used in this section:
a.  "Eligible  owner"  means  a  person  who  does  not  reside  in  a
  residential  unit  and  installed  grab  bars on the walls of shower and
  bathtub stalls and adjacent to each  toilet  or  water  closet  in  each
  residential  unit  upon a request by a senior citizen or disabled tenant
  residing therein or by a tenant residing therein with a  senior  citizen
  or disabled person.
b. "Senior citizen" means a person who is at least sixty years of age.
c.  "Disabled  person"  means an individual who provides documentation
  indicating that he or she is recognized by any city,  state  or  federal
  authority  or  agency  as  having  a  disability which impedes vision or
  mobility or who provides medical evidence indicating that he or she  has
  a  disability impeding vision or mobility which would benefit him or her
  from the installation of the grab bars.
d. "Multiple dwelling unit" means a building in which there is  either
  rented,  leased,  let or hired out to be occupied, or is occupied as the
  residence or home of two or more occupants living independently of  each
  other.
e.  "Commissioner"  means  the commissioner of finance for the city of
  New York.
2. A city  with  a  population  of  one  million  or  more  is  hereby
  authorized and empowered to adopt a local law or ordinance providing for
  an abatement to an eligible owner against taxes imposed on real property
  containing  a  multiple dwelling unit as defined herein for fiscal years
  beginning on and after the first of July, two thousand seven by  one  of
  the following amounts for each installation of a grab bar:
(a)  where  purchase and installation requiring anchoring by screws or
  toggles where there is no removal of surface tiles or surrounding facade
  within the tub area, an amount not to exceed two hundred fifty  dollars;
  or
(b)  where  purchase and installation requiring anchoring that entails
  the removal and replacement of surrounding surface tiles and or  facade,
  an amount not to exceed four hundred dollars; or
(c)  where  purchase and installation requiring anchoring that entails
  the removal and replacement of surface lines and underlayment behind the
  removed tiles, an amount not to exceed eight hundred dollars.
3. The commissioner shall be authorized to promulgate rules  necessary
  to effectuate the purposes of this section.