Pursuant to § 466-d of the New York Real Property Tax Law, an exemption of 10% of the assessed value of residential property owned by an eligible person (or an eligible person and his/her spouse), as defined in §
260-40, is hereby granted with respect to Village taxes. This exemption shall not apply to special assessments.
Such exemption shall be granted to an enrolled
member of the Hastings-on-Hudson Volunteer Fire Department or Volunteer
Ambulance Corps only if:
A. The member has been certified by the Hastings-on-Hudson
Fire Chief as an enrolled member of the Hastings-on-Hudson Volunteer
Fire Department or Volunteer Ambulance Corps for at least five years.
B. The member resides in the Village of Hastings-on-Hudson.
C. The property is located in the Village of Hastings-on-Hudson
and is the primary residence of the member.
D. The property is used exclusively for residential purposes;
provided, however, that in the event that any portion of such property
is not used exclusively for the member's residence but is used for
other purposes, such portion shall not be exempt and the remaining
portion only shall be entitled to the exemption provided by this article.
Any enrolled member of the Hastings-on-Hudson Volunteer Fire Department or Volunteer Ambulance Corps who accrues more than 20 years of active service and is so certified by the Hastings-on-Hudson Fire Chief shall be granted the 10% exemption as authorized by this article for the remainder of his/her life, as long as the other requirements of §
260-39 are met.
Any volunteer firefighter or volunteer ambulance
worker who receives the exemption provided by this article who becomes
permanently disabled due to the exercise of his or her duties as such
firefighter or ambulance worker and who is therefore 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 Volunteer Firefighter/Ambulance
Worker exemption shall be filed with the Village Assessor on or before
December 31 of each calendar year.