Section 8-233 - Assessing of improvements - Medical condition of residents(a) In this section, "change" includes an improvement or an addition.(b) Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if: (1) the building is used as a dwelling; and(2) the change to the building is required for the health or medical condition of the resident of the building.(c) The owner of the building shall submit to the supervisor: (1) a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and(2) annually an affirmation that the resident lives in the building.(d) The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located.(e) The Department shall adopt regulations to provide:(1) criteria to determine what is sufficient evidence of a health or medical condition;(2) the form of the annual affirmation of residence; and(3) criteria to determine what changes are required for the health or medical condition.