[Adopted 2-11-2014 by L.L. No. 2-2014]
Eligibility and amount of exemption for volunteer firefighters for the Village of Plandome from real property taxation by the Village shall be in accordance with § 466-c of the Real Property Tax Law (Chapter 440 of the Laws of 2002), which provides that the exemption shall be limited to 10% of the assessed value of the property, exclusive of special assessments, but may not exceed the total of $3,000 multiplied by the latest state equalization rate for the Village.
[Amended 7-10-2023 by L.L. No. 5-2023]
For volunteer firefighters for the Plandome Fire Department, the application shall be in accordance with the provisions and requirements of § 466-c of the Real Property Tax Law.
A. 
A volunteer firefighter with at least two years but fewer than 20 years of Plandome Fire Department service must file an annual application with the Village on a form prescribed by the State Board and furnished by the Village Clerk-Treasurer. The application must be filed on or before the taxable status date.
B. 
A volunteer firefighter with 20 years or more of Plandome Fire Department service may file an application for a permanent exemption with the Village on or before the taxable status date.