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.
A.
Real property
owned by an enrolled volunteer member of the Port Chester Fire Department
or such enrolled member and spouse residing within the Village of
Port Chester shall be exempt from taxation to the extent of 10% of
the assessed value of such property for Village purposes, exclusive
of special assessments.
B.
Such exemption
shall not be granted to an enrolled member of the Port Chester Fire
Department unless:
(1)
The
applicant resides within the Village of Port Chester;
(2)
The
property is the primary residence of the applicant;
(3)
The
property is used exclusively for residential purposes; provided, however,
that in the event any portion of such property is not used exclusively
for the applicant’s residence but is used for other purposes,
such portion shall be subject to taxation and the remaining portion
only shall be entitled to the exemption provided by this section;
and
(4)
The
applicant has been certified by the Village of Port Chester as an
enrolled member of said Department having served a minimum of two
consecutive years of service. The Village Clerk shall determine eligibility
for the exemption established hereunder utilizing the official service
record in his/her office of such applicant.
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.
