[Adopted 2-19-2003 by L.L. No. 1-2003]
As used in this article, the following terms
shall have the meanings indicated:
The aforesaid tax exemption provided to a person who has
been an enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service with active
service for 20 years prior to submitting an application for such tax
exemption and has obtained a certificate from such organization certifying
to such membership and such active services; which tax exemption shall
be provided to such member for the remainder of such member's life
as long as such member's primary residence is located within Putnam
Valley.
An individual who has been an enrolled, active member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service for five years prior to submitting application
for tax exemption and has obtained a certificate from such organization
certifying to such membership.
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Town purposes, exclusive of
special assessments; which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the assessing unit in
which such real property is located.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be afforded a tax exemption or lifetime tax exemption
as herein defined, provided that:
A.
Such qualified member resides in the village or Town
which is served by such incorporated volunteer fire company, fire
department or incorporated volunteer ambulance service; and
B.
The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member and
such property is used exclusively for residential purposes. To the
extent such property has uses other than residential, such exemption
shall apply only to the residential portion of such property; and
C.
Such qualified member files the aforesaid certificate
annually with the Assessor's office on or before the taxable status
date of March 1 on forms to be provided by the state board; and
D.
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled member of such incorporated volunteer
fire company or fire department for at least five years or the applicant
has been certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years. The Town shall,
from time to time, determine the procedure for certification.
