Eligibility and amount of exemption for volunteer firefighters
for the Village of Plandome from real property taxation by the Village
shall be in accordance with § 466-c of the Real Property
Tax Law (Chapter 440 of the Laws of 2002), which provides that the
exemption shall be limited to 10% of the assessed value of the property,
exclusive of special assessments, but may not exceed the total of
$3,000 multiplied by the latest state equalization rate for the Village.
[Amended 7-10-2023 by L.L. No. 5-2023]
For volunteer firefighters for the Plandome Fire Department,
the application shall be in accordance with the provisions and requirements
of § 466-c of the Real Property Tax Law.
A. A volunteer firefighter with at least two years but fewer than 20
years of Plandome Fire Department service must file an annual application
with the Village on a form prescribed by the State Board and furnished
by the Village Clerk-Treasurer. The application must be filed on or
before the taxable status date.
B. A volunteer firefighter with 20 years or more of Plandome Fire Department
service may file an application for a permanent exemption with the
Village on or before the taxable status date.