[Adopted 12-1-2003 by L.L. No. 25-2003]
[Amended 3-18-2024 by L.L. No. 3-2024]
The purpose of this article is to provide volunteer firefighters and volunteer ambulance service members who are qualified real property owners with the tax exemption authorized by § 466-a of the Real Property Tax Law. The exemption authorized by this article is subject to all of the qualifications and limitations set forth in § 466-a of the Real Property Tax Law.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or real property owned by such enrolled member and his or her spouse, residing in the Village of Irvington shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village purposes, exclusive of special assessments.
The exemption authorized by this article shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such county only if:
A. 
The applicant resides in the Village of Irvington which 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 article.
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years. The application shall be certified by the Chief of the volunteer fire company or fire department or the Captain of the voluntary ambulance service as the case may be.
[Amended 3-18-2024 by L.L. No. 3-2024[1]]
[1]
Editor’s Note: Former Subsections E and F, regarding volunteer firefighters and volunteer ambulance workers and areas of coverage, which immediately followed, were repealed 3-18-2024 by L.L. No. 3-2024.
[Amended 11-21-2011 by L.L. No. 7-2011]
On or before January 15 each year, the Chief of the volunteer fire company or fire department and the Captain of the voluntary ambulance service shall certify and transmit a list of all currently enrolled members, including total years of active service for each member, for their respective organizations. The certified lists shall be used by the Assessor of the Town of Greenburgh to determine the continued eligibility of existing granted 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 ten-percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within the County of Westchester, provided that the governing body of the Village, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
Any volunteer firefighter or volunteer ambulance worker granted an exemption described in this article who is or becomes permanently disabled due to the exercise of his or her duties as such firefighter or ambulance worker and who is prevented from being certified as an active service member shall be entitled to the annual certification during the period of his or her disability.
Application for the exemption described in this article shall be filed, on a form prescribed by the New York State Board of Real Property Services, with the Assessor or other appropriate agency, department or office of the assessing unit in which the real property is located.
No applicant who is a volunteer firefighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of any other law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
[Added 3-18-2024 by L.L. No. 3-2024[1]]
The exemption permitted under this article is extended to include an un-remarried spouse of an active member of a volunteer fire company, fire department or volunteer ambulance service, provided that:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as an un-remarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and
B. 
Such un-remarried spouse's primary residence is located within the Village of Irvington; and
C. 
Such deceased volunteer has been an enrolled member for at least five years; and
D. 
Such deceased volunteer had been receiving the exemption prior to his or her death.
[1]
Editor's Note: Former § 195-49, Maximum amount of exemption, was repealed 12-3-2008 by L.L. No. 1-2008.
[Added 3-18-2024 by L.L. No. 3-2024]
A. 
Any eligible enrolled member who accrues more than 20 years of active volunteer service, as certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service, 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 Irvington.
B. 
The un-remarried surviving spouse of a deceased volunteer who was an enrolled member for at least 20 years, as certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer ambulance service, is qualified to continue to receive an exemption, provided 1) the deceased volunteer had been receiving the exemption at the time of his or her death; and 2) such un-remarried spouse's primary residence is located within the Village of Irvington.
[1]
Editor’s Note: Former § 195-50, Effective date, was repealed 3-18-2024 by L.L. No. 3-2024.