[Adopted 11-24-2025 by L.L. No. 4-2025]
This article is enacted pursuant to New York State Real Property Tax Law § 466-a to provide a 10% exemption from Village real property taxes for the primary residence of qualified volunteer firefighters and volunteer ambulance service workers.
A qualified enrolled member, or such member and spouse, of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service that serves the Village shall receive an exemption equal to 10% of the assessed value of their primary residence, exclusive of special assessments, subject to the requirements of this article.
To receive the exemption:
A. 
The applicant must reside within the Village and be an enrolled member of a qualifying volunteer fire or ambulance service.
B. 
The property must be the applicant's primary residence and used exclusively for residential purposes.
C. 
The applicant must provide certification from the authority having jurisdiction stating they have served at least two consecutive years immediately prior to application.
D. 
An exemption application and certification must be filed with the Village Assessor by the taxable status date.
A volunteer with 20 or more years of active service, as certified by the authority having jurisdiction, shall receive the exemption for life, so long as the primary residence remains within the Village.
A. 
The exemption shall continue for the unremarried surviving spouse of a deceased volunteer if:
(1) 
The deceased volunteer was killed in the line of duty and had served at least five years; or
(2) 
The deceased volunteer had 20 or more years of service and was receiving the exemption prior to death.
B. 
The exemption ends upon remarriage of the surviving spouse.