Town of Cortlandt, NY
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2024-01-23
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Part II: General Legislation
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Chapter 275 Taxation
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Article X Exemption for Volunteer Fire Fighters and Ambulance Workers
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Appearance Tickets
- Ch 9 Capital Improvement Projects
- Ch 10 Capital Reserve Fund
- Ch 12 (Reserved)
- Ch 15 Conservation Advisory Council
- Ch 21 Defense and Indemnification
- Ch 25 Disaster and Emergency Services, Office of
- Ch 29 Emergency Medical Treatments/Advance Life Support Advisory Council
- Ch 30 Technical Services, Department of
- Ch 31 (Reserved)
- Ch 33 Environmental Services, Department of
- Ch 35 Ethics, Code of
- Ch 41 Finance, Department of
- Ch 44 Fire Prevention
- Ch 45 Greenway Compact
- Ch 47 Human Relations Commission
- Ch 59 Law, Department of
- Ch 61 Meetings
- Ch 64 Notification of Defects
- Ch 67 Officers and Employees
- Ch 77 Planning and Community Development
- Ch 81 Pollution Control Board
- Ch 85 Purchasing, Department of
- Ch 91 Records Management
- Ch 92 Recreation and Conservation, Department of
- Ch 95 Superintendent of Highways, Abolishment of
- Ch 97 Tenant-Landlord Advisory Board
- Ch 99 Traffic Safety Board
- Ch 104 (Reserved)
- Part II: General Legislation
- Ch 113 Alarm Systems
- Ch 117 Alcoholic Beverages
- Ch 121 Animals
- Ch 127 Bingo
- Ch 131 Building Construction
- Ch 135 Buildings, Dangerous
- Ch 139 Buildings, Numbering of
- Ch 142 Cannabis
- Ch 145 (Reserved)
- Ch 149 Code Administration and Enforcement
- Ch 153 Drop-Off Bins
- Ch 154 Dumpsters
- Ch 155 Electrical Standards; Plumbing
- Ch 156 Energy Conservation
- Ch 157 Excavations and Topsoil Removal
- Ch 161 Explosives and Blasting
- Ch 168 Fees
- Ch 170 Filming
- Ch 171 Fireworks
- Ch 175 Flood Damage Prevention
- Ch 179 Freshwater Wetlands, Water Bodies and Watercourses
- Ch 185 Games of Chance
- Ch 187 Graffiti
- Ch 188 Highways and Roads
- Ch 191 Licensing
- Ch 193 Living Quarters, Temporary
- Ch 195 Multichannel Service Providers
- Ch 197 Noise
- Ch 208 Parades
- Ch 211 Parking
- Ch 215 Peddling, Soliciting and Canvassing
- Ch 219 Plumbing
- Ch 221 Property Maintenance
- Ch 223 Public Markets and Similar Businesses
- Ch 228 Recreational Areas
- Ch 230 Rental Property
- Ch 233 School Crossing Guards
- Ch 237 Security Deposits
- Ch 240 Sewage Disposal Systems, Individual
- Ch 241 Sewers
- Ch 245 Signs
- Ch 249 (Reserved)
- Ch 253 Sludge and Hazardous Materials
- Ch 255 Solar Energy Systems
- Ch 257 Solid Waste
- Ch 259 Steep Slopes
- Ch 261 Streets and Sidewalks
- Ch 262 Stormwater Management and Erosion and Sediment Control
- Ch 263 Storm Sewers
- Ch 265 Subdivision of Land
- Ch 275 Taxation
- Ch 275 Art X Exemption for Volunteer Fire Fighters and Ambulance Workers
- § 275-36 Legislative intent.
- § 275-37 Exemption granted.
- § 275-38 Implementation.
- Ch 277 Telecommunications Towers
- Ch 278 Tobacco and Nicotine Products, Sale of
- Ch 279 Town Charges, Payment of
- Ch 281 Transient and Nontransient Lodging
- Ch 283 Trees
- Ch 287 Vehicles, Abandoned
- Ch 289 Vehicles, All-Terrain
- Ch 291 Vehicles and Traffic
- Ch 297 Water
- Ch 299 Water and Sewer Payments, Collection of
- Ch 301 Watercourses, Diversion of
- Ch 307 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 1-23-2007 by L.L. No. 2-2007]
New York State law now authorizes Town Boards
to grant modest tax exemptions to volunteer fire fighters and volunteer
ambulance workers. The services provided by these volunteers are invaluable
to the community, and it is the intent of the Town Board to grant
to these volunteers all benefits authorized by state law. It is with
this purpose in mind that the Town Board does hereby enact this article.
[Amended 4-18-2023 by L.L. No. 3-2023]
The exemption authorized by § 466-a (previously § 466-d)
of the Real Property Tax Law of the State of New York with respect
to volunteer firefighters and volunteer ambulance workers is hereby
enacted and made effective to the assessment rolls of the Town of
Cortlandt for the purposes of the Town.
[Amended 4-18-2023 by L.L. No. 3-2023]
A.
The Town Assessor is hereby authorized to implement said exemption
at the earliest possible date in accordance with the rules and regulations
of the New York State Office of Real Property Services and subject
to the following conditions:
B.
The exemption shall also apply to the following qualifying individuals
who meet the criteria of one of the options below:
(1)
The exemption shall apply to the unremarried spouse of a member of
a volunteer fire company or volunteer ambulance service killed in
the line of duty who had been a member of the volunteer fire company
or volunteer ambulance service for at least five years, and who also
had been receiving the exemption prior to his or her death; or
(2)
The exemption shall apply to the unremarried spouse of a deceased
member of a volunteer fire company or voluntary ambulance service
who had been a member of the volunteer fire company or volunteer ambulance
service for at least 20 years, and who also had been receiving the
exemption prior to his or her death; or
(3)
A lifetime exemption shall include applicants who have been certified
as enrolled members of an incorporated volunteer fire company, fire
department, or ambulance service for at least 20 years, as long as
the member's primary residence is located within Westchester County.
