It is the intent of the City to provide a real property tax
exemption to qualifying volunteer firefighters and ambulance workers
as set forth in Real Property Tax Law § 466-a.
Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, or real property owned by such enrolled member
and his or her spouse residing in the City of New Rochelle, shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for City purposes, exclusive of special assessments.
The exemption authorized by this article is subject to all of the
qualifications and limitations set forth in § 466-a of the
Real Property Tax Law.
The exemption authorized by this article shall be granted to
an enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance only if:
A. The applicant resides in the City of New Rochelle which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service.
B. The property is the primary residence of the applicant.
C. The property is used exclusively for residential purposes; provided,
however, that in the event 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.
D. The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company or fire department as
an enrolled member of such incorporated volunteer fire company or
fire department for at least two years or the applicant has been certified
by the authority having jurisdiction for the incorporated voluntary
ambulance service as an enrolled member of such incorporated voluntary
ambulance service for at least two years. The application shall be
certified by the Chief of the volunteer fire company or fire department
or the Captain of the voluntary ambulance service as the case may
be.
On or before May 1 each year, the Chief of the volunteer fire
company or fire department and the Captain of the voluntary ambulance
service shall certify and transmit a list of all currently enrolled
members, including total years of active service for each member,
for their respective organizations. The certified lists shall be used
by the Assessor of the City of New Rochelle to determine the continued
eligibility of existing granted exemptions.
Any enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service shall be granted
the 10% exemption as authorized by this article for the remainder
of his or her life as long as his or her primary residence is located
within the County of Westchester.
Application for the exemption described in the article shall
be filed on or before the taxable status date on a form prescribed
by the New York State Board of Property Services.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of any other law on the effective date of this article
shall suffer any diminution of such benefit because of the provisions
of this article.
This article shall take effect immediately and shall apply to
real property having a taxable status date on or after May 1, 2023.