This article is to provide a ten-percent exemption
to the assessment on real property owned by members of volunteer fire
departments and voluntary ambulance services in the Village of Harriman,
As used in this article the following terms
shall have the meanings indicated:
LIFETIME TAX EXEMPTION
The aforesaid tax exemption provides to a person who has
been an enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service with active
service for 20 years prior to submitting an application for such tax
exemption and has obtained a certificate from such organization certifying
to such membership and such active service; which tax exemption shall
be provided to such member for the remainder of such member's life
as long as such member's primary residence is located within Orange
County.
QUALIFIED MEMBERS
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years prior to submitting an application
for tax exemption and has obtained a certificate from such organization
certifying to such membership and to participation and/or attendance
levels established for such qualification.
TAX EXEMPTION
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for town purposes exclusive of special
assessments, which exemption shall not exceed $3,000 multiplied by
the latest equalization rate available for the assessing unit in which
such real property is located.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be afforded a tax exemption as herein defined, provided
that:
A. Such qualified member resides in the town which is
served by such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service;
B. The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member and
such property is used exclusively for residential purposes. To the
extent such property has uses other than residential, such exemption
shall apply only to the residential portion of such property; and
C. Such qualified member files the aforesaid certificate
annually with the applicable assessor's office on or before the taxable
status date on forms to be provided by the State Board of Real Property
Services.