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:
(1) The exemption shall be 10% of assessed value for each qualifying
member.
(2) The applicant must be certified as an enrolled member of the incorporated
volunteer fire company, fire department, or ambulance service for
a minimum of two years prior to receiving this exemption.
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.