Grant of exemption.

Pursuant to the authority granted by § 459-c of the New York State Real Property Tax Law, as most recently amended, real property located within the Town of Webster as owned by persons with disabilities, or real property owned by a husband and wife, or both or by siblings, at least one of whom has a disability, and whose income, as hereafter defined, is limited by reason of such disability, shall be exempt from taxation by the Town of Webster to the extent of 50% of the assessed valuation thereof.