[Adopted 2-13-2003 by L.L. No. 1-2003[1]]
[1]
Editor's Note: This local law also stated
that it would apply to taxable status dates on and after 3-1-2003.
[Amended 10-26-2023 by L.L. No. 5-2023]
The Town of East Fishkill hereby grants the exemption authorized
pursuant to § 466-a of the Real Property Tax Law. Real property
owned by an enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service, or such
enrolled member and spouse, residing in the Town of East Fishkill
shall be exempt from taxation to the extent of 10% of the assessed
value of such property for Town, part Town, or special district purposes,
exclusive of special assessments, subject to the applicant being certified
as an enrolled member of the incorporated volunteer fire company,
fire department, or ambulance service for a minimum of two years prior
to receiving this exemption. The exemption shall also apply to the
following qualifying individuals who meet the criteria of one of the
options below:
A.
The exemption shall apply to the unremarried spouse of a member of
a volunteer fire company or volunteer ambulance service killed in
the line of duty who had been a member of the volunteer fire company
or volunteer ambulance service for at least five years and who also
had been receiving the exemption prior to his or her death; or
B.
The exemption shall apply to the unremarried spouse of a deceased
member of a volunteer fire company or voluntary ambulance service
who had been a member of the volunteer fire company or volunteer ambulance
service for at least 20 years and who also had been receiving the
exemption prior to his or her death; or
C.
A lifetime exemption shall include applicants who have been certified
as enrolled members of an incorporated volunteer fire company, fire
department, or ambulance service for at least 20 years, as long as
the member's primary residence is located within Dutchess County.
