[Adopted 3-4-2024 by L.L. No. 1-2024[1]]
[1]
Editor's Note: This local law also repealed former Art. III, Applications for Exemptions, adopted 9-6-2017 by L.L. No. 4-2017.
With the intent to repeal any and all actions taken in connection with the authority granted by § 466-a(8) of the NYS Real Property Tax Law, the Village of Elmsford Board of Trustees finds it in the public interest to adopt legislation in accordance with § 466-a of the NYS Real Property Tax Law with respect to real property tax abatement for volunteer firefighters and other related persons under specific circumstances.
An exemption of 10% of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Village of Elmsford as long as eligibility requirements are met. For purposes of this Article III, an “enrolled member” means a person who has been approved by the authorities in control of a duly organized volunteer fire department as an active volunteer firefighter of such department and who is faithfully and actually performing service in the protection of life and property from fire or other emergency, accident or calamity in connection with which the services of such fire company or fire department are required, and attained in the previous calendar year or the current calendar years a minimum of 10% of the Village Fire Service Awards Program Points (five points).
Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company or fire department, provided that:
A. 
The property is owned by the volunteer firefighter;
B. 
The property is the primary residence of the volunteer firefighter;
C. 
The property is used exclusively for residential purposes;
D. 
The volunteer firefighter resides in the Village of Elmsford and the Village of Elmsford is served by such incorporated volunteer fire company or fire department;
E. 
The volunteer firefighter is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company or fire department; and
F. 
The volunteer firefighter meets the minimum service requirement established by the Village of Elmsford, which is hereby established as two years.
A. 
Application. A volunteer firefighter must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Village of Elmsford on a form as prescribed by the New York State Commissioner of Taxation and Finance.
B. 
Guidelines. The Village of Elmsford shall maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.
C. 
Certification. The Village of Elmsford must annually file with the assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member’s address of residence.
D. 
No diminution of benefits. An applicant who is receiving any benefit pursuant to Article 4 of the Real Property Tax Law as of the effective date of this article shall not have any of those benefits diminished because of this article.
A. 
Grant of lifetime exemption. Any eligible enrolled member who accrues more than 20 years of active volunteer service as certified by the Village of Elmsford shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Village of Elmsford.
B. 
Unremarried spouse of enrolled member killed in the line of duty. The unremarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the Village of Elmsford, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least five years and had been receiving the exemption at the time of his or her death.
C. 
Unremarried spouse of deceased enrolled member. The unremarried surviving spouse of a deceased enrolled member, as certified by the Village of Elmsford, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least 20 years and the deceased volunteer and unremarried spouse had been receiving the exemption at the time of his or her death.