Village of Tarrytown, NY Article VII Volunteer Firefighters and Ambulance Corps Exemption

[Adopted 12-17-2007 by L.L. No. 13-2007; amended in its entirety 2-20-2024 by L.L. No. 1-2024]

§ 269-37 Findings of fact.

The Board of Trustees of the Village of Tarrytown has determined that the voluntary firemen and members of the Volunteer Ambulance Corps who provide invaluable service to the Village of Tarrytown are entitled to the expanded ten-percent real property exemption pursuant to Real Property Tax Law § 466-a. It is further determined that unremarried spouses should be allowed to continue the exemption pursuant to Real Property Tax Law § 466-a

§ 269-38 Legislative intent.

The intent of this amendment is to adopt the expanded ten-percent real property exemption pursuant to Real Property Tax Law § 466-a.

§ 269-39 Exemption adopted for enrolled members.

A. The Village of Tarrytown hereby adopts the expanded 10% real property exemption pursuant to Real Property Tax Law § 466-a, granting such exemption to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service that meets the requirements of Real Property Tax Law § 466-a(2), provided the enrolled member has served for a minimum of two years.

B. The Village of Tarrytown hereby adopts the exemption under Real Property Tax Law § 466-a(3) for any enrolled member that meets the requirements of Real Property Tax Law § 466-a(3).

§ 269-39.1 Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty.

The exemption pursuant to Real Property Tax Law § 466-a claimed by any enrolled members of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service killed in the line of duty shall be continued by the unremarried spouses of such volunteer firefighters or volunteer ambulance workers killed in the line of duty that meet the requirements of Real Property Tax Law § 466-a(4).

§ 269-39.2 Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers.

The exemption pursuant to Real Property Tax Law § 466-a that is in effect for a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who had been an enrolled member for at least 20 years shall be continued for the unremarried spouse of such volunteer who meets the requirements of Real Property Tax Law § 466-a(5).