Town of Greenburgh, NY Article VIII Exemption for Members of Volunteer Fire Departments and Ambulance Companies

[Added 5-23-2007 by L.L. No. 4-2007]

§ 440-49 Legislative findings and intent.

A. Many communities within the Town of Greenburgh benefit greatly from the existence of volunteer fire departments and ambulance companies. The volunteer fire fighters and members of volunteer ambulance companies perform an invaluable service to their communities without compensation.

B. The New York Real Property Tax Law has recently been amended by the addition of a new § 466-d which permits Westchester County municipalities to grant a partial tax exemption on real property owned by an enrolled member of an incorporated volunteer fire department or ambulance company, or such enrolled member and spouse.

C. The cost borne by the volunteer property tax reductions shall be charged back to each volunteer district.

§ 440-50 Grant of exemption.

An exemption of 10% of assessed value of property owned by an eligible person, as set forth below, is hereby granted from taxation with respect to Town taxes as well as water, fire, park and other special districts that are not unit based.

§ 440-51 Eligibility.

Such exemption shall be granted to an enrolled member of an incorporated volunteer fire department or ambulance company, provided that such member meets the eligibility requirements as set forth on forms provided by the Town Assessor, including, but not limited to, the following:

A. The primary village municipality covered by the volunteer fire department or ambulance company has recognized the member as eligible for exemption and has granted such member the exemption provided under New York Real Property Tax Law § 466-d;

B. The applicant resides in a portion of the Town of Greenburgh which is served by such incorporated volunteer fire department or ambulance company that is not served by five or more professional members providing such services;

C. The property is the primary residence of the applicant;

D. The property is used exclusively for residential purposes; provided, however, that in the event that 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 article; and

E. The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire department or ambulance company as an enrolled member of such incorporated volunteer fire department or ambulance company for at least five years. The applicant must timely submit annual proof of such certification together with the application for an exemption to the Assessment Department of the Town of Greenburgh.

§ 440-52 Permanently disabled volunteer.

Any volunteer fire fighter or volunteer ambulance worker who receives the exemption provided by this article who becomes permanently disabled due to the exercise of his or her duties as such fire fighter or ambulance worker and who is prevented from being certified as an active service member therefor shall be entitled to the annual certification during the period of his or her disability.

§ 440-53 Application for exemption.

Application for such exemption shall be filed with the Assessor on or before the taxable status date on a form as prescribed by the State Board along with verifying documentation.