[Added 5-23-2007 by L.L. No. 4-2007]
A.
Many communities within the Town of Greenburgh benefit
greatly from the existence of volunteer fire departments and ambulance
companies. The volunteer fire fighters and members of volunteer ambulance
companies perform an invaluable service to their communities without
compensation.
B.
The New York Real Property Tax Law has recently been
amended by the addition of a new § 466-d which permits Westchester
County municipalities to grant a partial tax exemption on real property
owned by an enrolled member of an incorporated volunteer fire department
or ambulance company, or such enrolled member and spouse.
C.
The cost borne by the volunteer property tax reductions
shall be charged back to each volunteer district.
An exemption of 10% of assessed value of property
owned by an eligible person, as set forth below, is hereby granted
from taxation with respect to Town taxes as well as water, fire, park
and other special districts that are not unit based.
Such exemption shall be granted to an enrolled
member of an incorporated volunteer fire department or ambulance company,
provided that such member meets the eligibility requirements as set
forth on forms provided by the Town Assessor, including, but not limited
to, the following:
A.
The primary village municipality covered by the volunteer
fire department or ambulance company has recognized the member as
eligible for exemption and has granted such member the exemption provided
under New York Real Property Tax Law § 466-d;
B.
The applicant resides in a portion of the Town of
Greenburgh which is served by such incorporated volunteer fire department
or ambulance company that is not served by five or more professional
members providing such services;
C.
The property is the primary residence of the applicant;
D.
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
E.
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire department
or ambulance company as an enrolled member of such incorporated volunteer
fire department or ambulance company for at least five years. The
applicant must timely submit annual proof of such certification together
with the application for an exemption to the Assessment Department
of the Town of Greenburgh.
Any volunteer fire fighter or volunteer ambulance
worker who receives the exemption provided by this article who becomes
permanently disabled due to the exercise of his or her duties as such
fire fighter or ambulance worker and who is prevented from being certified
as an active service member therefor shall be entitled to the annual
certification during the period of his or her disability.
Application for such exemption shall be filed
with the Assessor on or before the taxable status date on a form as
prescribed by the State Board along with verifying documentation.
