[Adopted 3-7-2023 by L.L. No. 3-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VII, Volunteer Fire Fighters and Ambulance Workers Exemption, adopted 10-7-2003 by L.L. No. 2-2003, as amended.
A. 
The purpose of this article is to provide a real property tax exemption on real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or to such enrolled member and spouse, as permitted by Real Property Tax Law § 466-a.
B. 
An exemption from taxation of 10% of the assessed value of property owned by an eligible volunteer firefighter and volunteer ambulance worker and spouse, as specified below, is hereby granted with respect to Town, part-Town and special district taxes levied upon such property, exclusive of any special assessment(s).
All volunteer firefighters and volunteer ambulance workers shall receive a real property tax exemption equaling 10% of the assessed value of real property owned by such volunteer firefighter and volunteer ambulance worker and, as applicable, their spouse, provided the following qualifications are met:
A. 
The volunteer firefighter or ambulance worker resides in the Town of Bedford, and is an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance corps serving the Town of Bedford;
B. 
The property is the primary residence of the volunteer firefighter or ambulance worker and, if married, their spouse;
C. 
The property is used exclusively for residential purposes, however, any portion of the property not used exclusively for residential purposes shall be subject to taxation and the remaining portion only shall be entitled to the exemption as provided by this article; and
D. 
The volunteer firefighter or ambulance worker has been certified in the manner prescribed by the Town Board as an enrolled member of an incorporated volunteer fire company, fire department, or volunteer ambulance corps serving the Town of Bedford with at least two years of service with such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance corps.
[Amended 4-1-2025 by L.L. No. 2-2025]
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps that resides in the Town of Bedford and either serves in the Town of Bedford, or in any neighboring municipality, which for the purpose of this section shall include any municipality in Westchester County, who has accrued at least 20 years of service with such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance corps, and is certified in the manner prescribed by the Town Board, shall receive a real property tax exemption for the remainder of his or her lifetime equaling 10% of the assessed value of the real property upon which they maintain their primary residence. This exemption shall be subject to the requirements set forth in Town Code § 110-22B and C.
[Amended 4-1-2025 by L.L. No. 2-2025]
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers shall receive a real property tax exemption for the remainder of his or her lifetime equaling 10% of the assessed value of the real property in the Town of Bedford upon which he or she maintains their primary residence, provided the following qualifications are met:
A. 
The un-remarried spouse is certified in the manner prescribed by the Town Board as an un-remarried spouse of a deceased enrolled member of a incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps serving the Town of Bedford;
B. 
The deceased volunteer was an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps serving the Town of Bedford, or in any neighboring municipality, which for the purpose of this section shall include any municipality in Westchester County, for at least 20 years; and
C. 
The deceased volunteer and un-remarried spouse were receiving an exemption under this article for such property prior to the death of the volunteer firefighter or ambulance worker.
[Amended 4-1-2025 by L.L. No. 2-2025]
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty shall receive a real property tax exemption for the remainder of his or her lifetime equaling 10% of the assessed value of the real property in the Town of Bedford upon which he or she maintains their primary residence, provided the following qualifications are met:
A. 
The un-remarried spouse is certified in the manner prescribed by the Town Board as an un-remarried spouse of an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps serving the Town of Bedford, or any neighboring municipality, which for the purpose of this section shall include any municipality in Westchester County, and was killed in the line of duty;
B. 
The volunteer who was killed in the line of duty was an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance corps serving the Town of Bedford, or any neighboring municipality, which for the purpose of this section shall include any municipality in Westchester County, for at least five years; and
C. 
The volunteer firefighter or ambulance worker and un-remarried spouse were receiving an exemption under this article for such property prior to the volunteer being killed in the line of duty.
A. 
Filing of application. An application to receive a partial real property tax exemption under this article shall be filed with the Town Assessor on or before the taxable status date on a form as prescribed by the New York State Taxation and Finance Commissioner.
B. 
Effect on current benefits. No volunteer firefighter or volunteer ambulance worker who received a partial real property tax exemption under former Chapter 110, Article VII, of the Code of the Town of Bedford entitled "Volunteer Fire Fighters and Ambulance Workers Exemption" (Town Code §§ 110-21 through 110-26, inclusive), now repealed, shall suffer any diminution of such benefit because of the provisions of this article.