[Adopted 11-18-2003 by L.L. No. 14-2003; amended in its entirety 3-1-2005 by L.L. No. 1-2005]
A. 
This article is adopted pursuant to Chapter 142 of the Laws of 2003, as amended by Chapter 399 of the Laws of 2004, which enacted a new § 466-d to the Real Property Tax Law authorizing municipal governments in Westchester County to provide a partial tax exemption to certain qualifying volunteer firefighters and ambulance workers.
B. 
The Town of Yorktown hereby adopts and elects to be bound by the provisions of § 466-d to the Real Property Tax Law, as amended by Chapter 399 of the Laws of 2004 and as may be amended further from time to time, for the purposes of real property taxes levied for the Town of Yorktown and all ad valorem special districts for which the Town of Yorktown levies taxes within its jurisdiction.
C. 
The Town of Yorktown hereby adopts and elects to be bound by the provisions of § 466-a of the Real Property Tax Law. Such exemptions shall be 10% of the assessed value of the subject property. There shall be a two year minimum service requirement for eligibility. The procedures for certification shall be established by the Town Assessor.
[Added 3-7-2023 by L.L. No. 2-2023]