[Adopted 3-27-2023 by L.L. No. 5-2023, effective 3-31-2023]
The purpose of this article is to provide for the real property
tax exemption authorized by § 466-a of the Real Property
Tax Law of the State of New York.
A.
Upon application to the Village Clerk-Treasurer, real property owned
by an enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service or the enrolled
member and spouse is exempt from Village taxation to the extent of
10% of the assessed value of the property, if:
(1)
The applicant resides in the Village of Mamaroneck;
(2)
The property is the applicant's primary residence;
(3)
The property is used exclusively for residential purposes, except
that, if any portion of the property is not used exclusively for the
applicant's residence but is used for other purposes, the portion
used for other purposes is not exempt from taxation as provided by
this section and only the portion used for the applicant's residence
is entitled to the exemption provided by this section; and
(4)
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as having been an enrolled member of the incorporated
volunteer fire company, fire department, or voluntary ambulance service
for at least two years.
B.
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 voluntary ambulance service shall be granted the exemption
as authorized by this section for the remainder of his or her life
as long as his or her primary residence is located within Westchester
County.
C.
The Village Clerk-Treasurer is responsible to advise the assessor
of the town in which the property is located of the exemption.
