The Village Board hereby adopts the exemption for volunteer firefighters and ambulance workers pursuant to the guidelines set forth in New York Real Property Tax Law (NY RPTL) § 466-a.
[Adopted 10-19-2005 by L.L. No. 2-2005; amended in its entirety 2-26-2025 by L.L. No. 1-2025]
The 10% property tax exemption shall apply to property used exclusively for residential purposes by the firefighter and/or ambulance worker.
If a portion of the property is used for nonresidential purposes, or by another person for residential purposes, then the exemption shall apply only to that part of the structure used for residential purposes by the firefighter and/or ambulance worker.
The firefighter and/or ambulance worker shall meet a minimum service requirement of at least five consecutive years before this exemption shall apply.
A lifetime exemption shall be applied if the firefighter and/or ambulance worker has accrued 20 years of cumulative service. This exemption shall continue for the life of the firefighter and/or ambulance worker, together with the life of the surviving spouse of such person so long as the surviving spouse does not remarry.
Application for exemption must be filed with the Assessor on or before the taxable status date each year on a form that is prescribed by the state.