[Adopted 12-1-2003 by L.L. No. 25-2003]
The purpose of this article is to provide volunteer
firefighters and volunteer ambulance service members who are qualified
real property owners with the tax exemption authorized by § 466-d
of the Real Property Tax Law. The exemption authorized by this article
is subject to all of the qualifications and limitations set forth
in § 466-d of the Real Property Tax Law.
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service, or real property owned by such enrolled
member and his or her spouse, residing in the Village of Irvington
shall be exempt from taxation to the extent of 10% of the assessed
value of such property for Village purposes, exclusive of special
assessments.
The exemption authorized by this article shall
be granted to an enrolled member of an incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service
residing in such county only if:
A.
The applicant resides in the Village of Irvington
which is served by such incorporated volunteer fire company or fire
department or incorporated voluntary ambulance service.
B.
The property is the primary residence of the applicant.
C.
The property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not used exclusively for the applicant's residence but is used
for other purposes, such portion shall be subject to taxation and
the remaining portion only shall be entitled to the exemption provided
by this article.
D.
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled member of such incorporated volunteer
fire company or fire department for at least five years or the applicant
has been certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years. The application
shall be certified by the Chief of the volunteer fire company or fire
department or the Captain of the voluntary ambulance service as the
case may be.
E.
In the case of volunteer firefighters, the area served
by the volunteer fire company does not encompass any area served by
a fire company having five or more professional firefighters.
F.
In the case of volunteer ambulance workers, the area
served by the volunteer ambulance company does not encompass any area
served by an ambulance company having five or more professional ambulance
workers.
[Amended 11-21-2011 by L.L. No. 7-2011]
On or before January 15 each year, the Chief
of the volunteer fire company or fire department and the Captain of
the voluntary ambulance service shall certify and transmit a list
of all currently enrolled members, including total years of active
service for each member, for their respective organizations. The certified
lists shall be used by the Assessor of the Town of Greenburgh to determine
the continued eligibility of existing granted exemption.
Any enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who accrues more than 20 years of active service and is so
certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service shall be granted the ten-percent exemption as authorized
by this section for the remainder of his or her life as long as his
or her primary residence is located within the County of Westchester,
provided that the governing body of the Village, after a public hearing,
adopts a local law, ordinance or resolution providing therefor.
Any volunteer firefighter or volunteer ambulance
worker granted an exemption described in this article who is or becomes
permanently disabled due to the exercise of his or her duties as such
firefighter or ambulance worker and who is prevented from being certified
as an active service member shall be entitled to the annual certification
during the period of his or her disability.
Application for the exemption described in this
article shall be filed, on a form prescribed by the New York State
Board of Real Property Services, with the Assessor or other appropriate
agency, department or office of the assessing unit in which the real
property is located.
No applicant who is a volunteer firefighter
or volunteer ambulance worker who by reason of such status is receiving
any benefit under the provisions of any other law on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this article.
[1]
Editor's Note: Former § 195-44, Maximum amount of exemption,
was repealed 12-3-2008 by L.L. No. 1-2008.
This act shall take effect immediately and shall
apply to assessment rolls prepared on or after January 1, 2004.
