[Adopted 2-10-2026 by L.L. No. 5-2026]
Residential real property owned by an active member of the Town of Clarkstown Auxiliary Police Force shall be exempt from taxation and assessments levied by the Town to the extent of 10% of the assessed value of such property, not to exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which real property is located, exclusive of special assessments, subject to the requirements set forth in this article.
Such exemption shall not be granted unless:
A. 
The applicant resides in the town or village which is served by such auxiliary police department;
B. 
The property is the primary residence of the applicant;
C. 
The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; and
D. 
The applicant has been certified by the law enforcement agency in which such volunteer auxiliary police officer serves as being an active member as determined by the local enforcement agency's standards for at least five years.
E. 
An active auxiliary police officer shall not be eligible to receive the exemption if such applicant receives either a real property tax exemption pursuant to this title, or an income tax credit pursuant to § 606 of the Tax Law, related to services as a volunteer firefighter or ambulance worker.
Application for such exemption shall be filed with the Assessor on or before the taxable status date on a form as prescribed by New York State.