The purpose of this article is to grant volunteer
firefighters an exemption from real property taxes as authorized by
Real Property Tax Law, § 466-a of the State of New York.
Any enrolled member of the Port Chester Fire Department who
accrues more than 20 years of active service, and is so certified
by the Village Clerk, shall be granted the ten-percent exemption for
the remainder of his or her life as long as his or her primary residence
is located in the Village of Port Chester.
Unremarried spouses of volunteer firefighters killed in the
line of duty shall be entitled to continue the partial exemption granted
hereunder; provided, however, that:
A. Such unremarried
spouse is certified by the Village Clerk as an unremarried spouse
of an enrolled member of the Port Chester Fire Department who was
killed in the line of duty; and
B. Such deceased
volunteer had been an enrolled member for at least five years; and
C. Such deceased
volunteer had been receiving the exemption prior to his or her death.
Unremarried spouses of deceased volunteer firefighters shall
be entitled to continue the partial exemption granted hereunder; provided,
however, that:
A. Such unremarried
spouse is certified by the Village Clerk as an unremarried spouse
of an enrolled member of the Port Chester Fire Department who is deceased;
and
B. Such deceased
volunteer had been an enrolled member for at least 20 years; and
C. Such deceased
volunteer and unremarried spouse had been receiving the exemption
prior to his or her death.
A volunteer firefighter must annually, on or before the applicable
taxable status date, file an application for such property tax exemption
with the Assessor on a form as prescribed by the New York State Commissioner
of Taxation and Finance.