As used in this article, the following terms
shall have the meanings indicated:
PIERMONT FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
Rockland County.
VILLAGE FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Village.
[Amended 2-20-2024 by L.L. No. 2-2024]
The New York State Real Property Tax Law has been amended by
the addition of a new § 466- a regarding a partial real
property tax exemption for the primary residence owned by a volunteer
firefighter or volunteer ambulance worker. The intent of this article
is to continue and expand the partial real property tax exemption
currently offered by the Village, consistent with the terms of the
newly amended statute.
[Amended 2-20-2024 by L.L. No. 2-2024]
Residential real property owned by an enrolled member of an
incorporated volunteer fire company, volunteer fire department or
incorporated voluntary ambulance service shall be exempt from taxation
and assessments levied by the Village to the extent of 10% of the
assessed value of such property, exclusive of special assessments,
subject to the requirements set forth in this article.
[Amended 2-20-2024 by L.L. No. 2-2024]
Such exemption shall not be granted unless:
A. The applicant
resides in the Village, which is served by such incorporated volunteer
fire company, volunteer fire department or incorporated voluntary
ambulance service;
B. The property
is the primary residence of the applicant;
C. 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
D. The applicant
has been certified by the authority having jurisdiction for the incorporated
volunteer fire company, volunteer fire department, or voluntary ambulance
service as an enrolled member who has served such incorporated volunteer
fire company, volunteer fire department or voluntary ambulance service
for at least two years. The applicant must submit proof of such certification
together with the application for an exemption.
[Amended 2-20-2024 by L.L. No. 2-2024]
A. Grant
of lifetime exemption. Any enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who accrues more than 20 years of active service, and is so
certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service, shall be granted the 10% exemption as authorized
by this article for the remainder of his or her life as long as his
or her primary residence is located within Rockland County.
B. Unremarried
spouses of volunteer firefighters or volunteer ambulance workers killed
in the line of duty. The property tax exemption authorized by this
article and granted to an enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service shall, upon application, be continued to such deceased enrolled
member's unremarried spouse if such member is killed in the line of
duty, provided that:
(1) Such
unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an unremarried spouse of such enrolled
member who was killed in the line of duty;
(2) Such
deceased volunteer had been an enrolled member for at least five years;
and
(3) Such
deceased volunteer had been receiving the exemption prior to his or
her death.
C. Unremarried
spouses of deceased volunteer firefighters or volunteer ambulance
workers. The property tax exemption authorized by this article and
granted to an enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service shall,
upon application, be continued to such deceased enrolled member s
unremarried spouse, provided that:
(1) Such
unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an unremarried spouse of such enrolled
member;
(2) Such
deceased volunteer had been an enrolled member for at least 20 years;
and
(3) Such
deceased volunteer and unremarried spouse had been receiving the exemption
for such property prior to the death of such volunteer.
[Amended 2-20-2024 by L.L. No. 2-2024]
Application for such exemption shall be filed with the Assessor
on or before the taxable status date on a form as prescribed by New
York State.
[Amended 2-20-2024 by L.L. No. 2-2024]
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of this article on the effective date of this article
shall suffer any diminution of such benefit because of the provisions
of this article.