[Adopted 3-21-2023 by L.L. No. 1-2023]
It is the intent of the City to provide a real property tax exemption to qualifying volunteer firefighters and ambulance workers as set forth in Real Property Tax Law § 466-a.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or real property owned by such enrolled member and his or her spouse residing in the City of New Rochelle, shall be exempt from taxation to the extent of 10% of the assessed value of such property for City purposes, exclusive of special assessments. The exemption authorized by this article is subject to all of the qualifications and limitations set forth in § 466-a of the Real Property Tax Law.
The exemption authorized by this article shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance only if:
A. 
The applicant resides in the City of New Rochelle which is served by such incorporated volunteer fire company or 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 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.
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 two 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 two years. The application shall be certified by the Chief of the volunteer fire company or fire department or the Captain of the voluntary ambulance service as the case may be.
On or before May 1 each year, the Chief of the volunteer fire company or fire department and the Captain of the voluntary ambulance service shall certify and transmit a list of all currently enrolled members, including total years of active service for each member, for their respective organizations. The certified lists shall be used by the Assessor of the City of New Rochelle to determine the continued eligibility of existing granted exemptions.
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 the County of Westchester.
Application for the exemption described in the article shall be filed on or before the taxable status date on a form prescribed by the New York State Board of Property Services.
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 any other law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
This article shall take effect immediately and shall apply to real property having a taxable status date on or after May 1, 2023.