[Adopted 8-12-2008 by L.L. No. 2-2008]
A. 
The citizens of the Village of Sleepy Hollow benefit greatly from the existence of a volunteer fire department and ambulance company. The volunteer fire fighters and members of the volunteer ambulance company perform an invaluable service to their community without compensation.
B. 
The New York State Real Property Tax Law has recently been amended by the addition of new § 466-d, which permits Westchester County municipalities to grant a partial tax exemption on real property owned by an enrolled member of an incorporated volunteer fire department or ambulance company, or such enrolled member and spouse.
[Amended 1-22-2013 by L.L. No. 1-2013]
C. 
The cost of the volunteer property tax deductions shall be charged back to the Village as a whole.
An exemption from taxation of 10% of the assessed value of property owned by an eligible person, as set forth below, is hereby granted with respect to Village taxes.
Such exemption shall be granted to an enrolled active member of an incorporated Village volunteer fire department or ambulance company, provided that such member meets the eligibility requirements as set forth on forms provided by the Village Assessor, including, but not limited to, the following:
A. 
The Village continues to recognize the member as eligible for exemption and grants the member an exemption under the exemption provided under New York State Real Property Tax Law § 466-d.
[Amended 1-22-2013 by L.L. No. 1-2013]
B. 
The applicant resides in the Village of Sleepy Hollow, which is served by the volunteer fire department or ambulance company.
C. 
The property is the primary residence of the applicant.
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 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.
E. 
The applicant has been certified by the volunteer fire department or ambulance company as an enrolled member of such volunteer fire department or ambulance company for at least five years. The applicant must timely submit annual proof of such certification, together with the application for an exemption, to the Village Assessor.
Any volunteer fire fighter or volunteer ambulance worker who receives the exemption provided for by this article who becomes permanently disabled due to the exercise of his or her duties as such fire fighter or ambulance worker and who is prevented from being certified as an active service member therefor shall be entitled to the annual certification during the period of his or her disability.
Application for such exemption shall be filed with the Village Assessor on or before the taxable status date on a form prescribed by the State Board, along with verifying documentation.
This article shall take effect upon filing with the Secretary of State and apply to the tax rolls for the Village year 2009/2010.