[Adopted 2-10-2009]
Pursuant to § 466-d 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 shall be exempt from taxation to the extent of 10% of the assessed value of such property for town tax purposes, exclusive of special assessments.
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 ten-percent exemption herewith authorized pursuant to § 466-d of the Real Property Tax Law for the remainder of his or her life as long as his or her primary residence is located within Westchester County.