The State of New York has enacted legislation, codified as § 466-a
of the Real Property Tax Law, that enables a local government to adopt
a local law granting a partial exemption from real property taxes
to certain members of volunteer fire departments and volunteer ambulance
services. The purpose of this article is to set standards for and
to grant the exemption authorized by § 466-a of the Real
Property Tax Law to real property owned by residents of the Town of
Mamaroneck who qualify for it.
As used in this article, the following terms shall have the
meanings indicated:
APPLICANT
An enrolled member whose primary residence is in either the
unincorporated area of the Town, the Village of Larchmont or the area
of the Village of Mamaroneck that lies within the Town.
BOARD OF DIRECTORS
The Board of Directors of the Volunteer Ambulance Corps of
the Unincorporated Area of the Town of Mamaroneck and the Village
of Larchmont, Inc.
ENROLLED MEMBER
A person who 1) in the case of the Fire Department, is certified
by the Fire Chief as a member in good standing of the Fire Department
or in the case of LVAC, is certified by the Board of Directors as
a member in good standing of LVAC and 2) has met the minimum service
requirement for the organization of which that person is a member.
FIRE CHIEF
The Fire Chief of the Town of Mamaroneck Fire Department.
LVAC
The Volunteer Ambulance Corps of the Unincorporated Area
of the Town of Mamaroneck and the Village of Larchmont, Inc.
TOWN
The Town of Mamaroneck.
TWENTY-YEAR MEMBER
An enrolled member who, in the case of the Fire Department,
is certified by the Fire Chief, or in the case of LVAC, is certified
by the Board of Directors, as having been an active member of the
organization of which that person is a member for a minimum of 20
years.
Real property owned by an applicant and used as the applicant's
primary residence shall be exempt from Town taxes to the extent of
10% of its assessed valuation, on the first assessment roll promulgated
by the Assessor after the applicant files with the Assessor's
office an application therefor together with a certification from
the Fire Chief or the Board of Directors that the applicant is an
enrolled member of the Fire Department or the LVAC, as the case may
be, and on all assessment rolls promulgated thereafter so long as
the applicant qualifies for this exemption. The application must be
filed in the assessor's office on or before the Town's taxable
status date, which is May 1 of each calendar year, in order for the
applicant's primary residence to be granted this exemption for
that year.
Real property owned by a twenty-year member and used as the
twenty-year member's primary residence shall be exempt from Town
taxes to the extent of 10% of its assessed valuation, on the first
assessment roll promulgated by the Assessor after the applicant files
with the Assessor's office an application therefor together with
a certification from the Fire Chief or the Board of Directors that
the applicant is a twenty-year member of the Fire Department or the
LVAC, as the case may be, and on all assessment rolls promulgated
thereafter so long as the applicant qualifies for this exemption.
The application must be filed in the assessor's office on or
before the Town's taxable status date, which is May 1 of each
calendar year, in order for the applicant's primary residence
to be granted this exemption for that year.