The purpose of this article is for the Town of Lewisboro to
opt in to the provisions of New York State Real Property Tax Law § 466-a,
as amended December 9, 2022 (Chapter 670, Section 1, Laws of 2022),
and to provide a real property tax exemption on the assessed valuation
of certain real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, or to such enrolled member and spouse, as permitted
by the Real Property Tax Law.
An exemption from taxation of a maximum of 10% of the assessed
value of property owned by an eligible person as set forth below is
hereby granted with respect to the Town, part-Town and special district
charges exclusive of special assessment.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in the Town of Lewisboro, provided
that:
A. The applicant resides in the Town of Lewisboro, and the Town of Lewisboro
is served by such incorporated volunteer fire company or fire department
or incorporated voluntary ambulance service;
B. The property is the primary residence of the applicant;
C. 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
D. The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member of such incorporated volunteer
fire company, fire department, or voluntary ambulance service for
a period of at least two years, the Town of Lewisboro to determine
the procedure for certification. The applicant must submit proof of
such certification, together with the application for an exemption.
Any enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service shall be granted
the 10% exemption as authorized by this section for the remainder
of his or her life as long as the property for which exemption is
sought under this article is the primary residence of the enrolled
member.