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.
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.
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.