[Added 5-15-2023 by L.L. No. 3-2023]
It is the intent of the Town Board of the Town of Pleasant Valley,
County of Dutchess, to provide a real property tax exemption to qualifying
volunteer firefighters and ambulance workers as set forth in Real
Property Tax Law § 466-a.
A.
The Town of Pleasant Valley hereby provides a property tax exemption
of 10% of the assessed value of real property for individuals who
reside in the Town of Pleasant Valley and also meet the following
qualifications:
(1)
The individual is an enrolled and certified member of an incorporated
fire company, fire department or volunteer ambulance service which
serves the Town of Pleasant Valley with a minimum of three years of
service; and
(2)
The individual resides in the Town and the property receiving the
benefit is the primary residence of the individual and is used exclusively
for residential purposes. However, any portion of the property not
used for residential purposes shall not be subject to the exemption.
B.
In addition to the exemption provided by Subsection A, the Town of Pleasant Valley hereby grants a lifetime real property tax exemption for certain volunteer firefighters and volunteer ambulance service workers of 10% of the assessed value of real property for any individual that shall have been certified by the authority having jurisdiction over an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service as having accrued 20 or more years of service, so long as their primary residence remains within the Town of Pleasant Valley.
C.
The Town Board shall determine the procedure for certification as
set forth above in conjunction with the authority having jurisdiction
over the emergency provider pursuant to this article.
D.
Application for such exemption shall be filed with the Town Assessor
on or before the taxable status date on a form as provided by the
Assessor.
