With the intent to repeal any and all actions taken in connection
with the authority granted by § 466-a(8) of the NYS Real
Property Tax Law, the Village of Elmsford Board of Trustees finds
it in the public interest to adopt legislation in accordance with
§ 466-a of the NYS Real Property Tax Law with respect to
real property tax abatement for volunteer firefighters and other related
persons under specific circumstances.
An exemption of 10% of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Village of Elmsford as long as eligibility requirements are met. For purposes of this Article
III, an “enrolled member” means a person who has been approved by the authorities in control of a duly organized volunteer fire department as an active volunteer firefighter of such department and who is faithfully and actually performing service in the protection of life and property from fire or other emergency, accident or calamity in connection with which the services of such fire company or fire department are required, and attained in the previous calendar year or the current calendar years a minimum of 10% of the Village Fire Service Awards Program Points (five points).
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company or fire department, provided that:
A. The property
is owned by the volunteer firefighter;
B. The property
is the primary residence of the volunteer firefighter;
C. The property
is used exclusively for residential purposes;
D. The volunteer
firefighter resides in the Village of Elmsford and the Village of
Elmsford is served by such incorporated volunteer fire company or
fire department;
E. The volunteer
firefighter is certified by the authority having jurisdiction as an
enrolled member of such an incorporated volunteer fire company or
fire department; and
F. The volunteer
firefighter meets the minimum service requirement established by the
Village of Elmsford, which is hereby established as two years.