[Adopted 12-5-2002 by L.L. No. 2-2002]
[Amended 2-3-2005 by L.L. No. 1-2005]
Pursuant to Paragraph 1 of Real Property Tax Law § 466-c, real property owned by an enrolled member of the Garden City Volunteer Fire Department that serves within the Village of Garden City shall be exempt from taxes to the extent of 10% of the assessed value of such property for Village purposes, exclusive of special assessments.
Such exemption shall not be granted to an enrolled volunteer firefighter unless:
A. 
The applicant resides within the Village of Garden City;
B. 
The property is the primary residence of the applicant;
C. 
The property is used exclusively for residential purposes, provided, however, a pro rata exemption will be granted to the extent that the property is used for other purposes;
D. 
The applicant has been certified by the Garden City Volunteer Fire Department as an enrolled member for at least five years.
Application for such exemption shall be filed annually with the Village Assessor on or before the taxable status date of January 1 on a form prescribed by the New York State Office of Real Property Services.
No applicant who is a volunteer firefighter who by reason of such status is receiving a tax benefit under the Real Property Tax Law shall suffer any diminution of such benefit because of the enactment of this property tax exemption.
[Amended 2-3-2005 by L.L. No. 1-2005]
This article shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2005.