[Adopted 2-8-2006 by L.L. No. 2-2006]
As used in this article, the following terms shall have the meanings
indicated:
An enrolled member of a fire/ambulance company.
Any incorporated volunteer fire company, incorporated volunteer fire
department, or incorporated volunteer ambulance service serving Rockland County.
The Village of Piermont.
Any incorporated volunteer fire company, incorporated volunteer fire
department, or incorporated volunteer ambulance service serving the Village.
Pursuant to the provisions of Real Property Tax Law § 466-c,
real property which is the primary residence of an enrolled member, or an
enrolled member and such member's spouse, shall be entitled to an exemption
from all Village real property taxes, exclusive of special assessments, to
the extent of 10% of the assessed value of such property; provided, however,
that such exemption shall in no event exceed $3,000 multiplied by the latest
state equalization rate for the assessing unit in which such real property
is located.
Qualifications for annual exemption are as follows:
A.
The applicant must reside in the Village.
B.
The property must be used exclusively for residential
purposes; provided, however, that in the event 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.
C.
The applicant has been certified by the authority having
jurisdiction for the Village fire/ambulance company as an enrolled member
of such fire/ambulance company for at least five years.
Qualifications for lifetime exemption are as follows:
A.
The applicant must reside in the Village.
B.
The property must be used exclusively for residential
purposes; provided, however, that in the event 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.
C.
The applicant has been certified by the authority having
jurisdiction for a county fire/ambulance company as an enrolled member of
such fire/ambulance company for at least 20 years.
The Village shall adopt, by resolution, the procedure for the certifications
required in this article.
