LEGAL NOTICE
VILLAGE OF BREWSTER
BOARD OF TRUSTEES
PUBLIC HEARING

PLEASE TAKE NOTICE, that the Board of Trustees of the Village of Brewster will hold a Public Hearing on Proposed Local Law No. 1 of 2026 pertaining to the amendment for the Volunteer Fire and Emergency Services Exemption for those living in the Village of Brewster but volunteer in a neighboring municipality. Copies of the proposed local law will be available on the Village website, www.brewstervillage-ny.gov, and at Village Hall. The Public Hearing will take place during the Village Board Meeting of February 4, 2026, at 7:30 P.M. at Village Hall, 50 Main Street, Brewster, NY 10509. At said Public Hearing, all interested persons shall be heard on the subject thereof. The Board of Trustees will make every effort to ensure that the Public Hearing is accessible to persons with disabilities. Anyone requiring special assistance and/or reasonable accommodations should contact the Village Clerk. Anyone wishing to speak may do so.

By Order of the
Board of Trustees of the
Village of Brewster
Michelle Diebold
Village Clerk

PROPOSED LOCAL LAW #1 OF THE YEAR 2026

BE IT ENACTED BY THE BOARD OF TRUSTEES OF THE VILLAGE OF BREWSTER, COUNTY OF PUTNAM, STATE OF NEW YORK AS FOLLOWS:

SECTION 1 : AUTHORITY
This chapter is adopted pursuant to the authority, of Article 2, §10 of the New York State Municipal Home Rule Law.

SECTION 2 : AMENDMENT OF CHAPTER 199 ENTITLED “TAXATION”
Article IV of Chapter 231 of the current Code of the Village of Brewster entitled “Volunteer Firefighters and Ambulance Workers Exemption” is hereby repealed and amended to read as follows:
§ 231-9. PURPOSE
The purpose of this article is for the Village of Brewster to opt in to the provisions of New York State Real Property Tax Law § 466-a, and to provide a real property tax exemption on the assessed valuation of certain real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or to such enrolled member and spouse, as permitted by the Real Property Tax Law.
§ 231-10 EXEMPTION GRANTED
An exemption from taxation of a maximum of 10% of the assessed value of property owned by an eligible person as set forth below is hereby granted with respect to the Village and special district charges exclusive of special assessment.

§231-11 ELIGIBILITY
Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in the Village of Brewster, provided that:
A. The applicant resides in the Village of Brewster, is an enrolled member such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service which either serves the Village of Brewster or in any neighboring municipality, which for the purpose of this section shall include any municipality in Putnam County;

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 section; and

D. The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service for a period of at least two years, the Village of Brewster to determine the procedure for certification. The applicant must submit proof of such certification, together with the application for an exemption.
§231-12 GRANT OF LIFETIME EXEMPTION
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service that resides in the Village of Brewster and either serves in the Village of Brewster or in any neighboring municipality, which for the purpose of this section shall include any municipality in Putnam County and who has accrued 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 section for the remainder of his or her life as long as the property for which exemption is sought under this article is the primary residence of the enrolled member.

§231-13 UNREMARRIED SPOUSES.
A. Line of duty death of member. Any exemption under this article shall be continued to the unremarried spouse of an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who is killed in the line of duty upon the following conditions:
(1) Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and

(2) Such deceased volunteer had been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service and resided within the Village of Brewster and either served in the Village of Brewster or in any neighboring municipality, which for the purpose of this section shall include any municipality in Putnam County for at least five years; and
(3) Such deceased volunteer had been receiving the exemption prior to his or her death.
B. Death of member. Any exemption under this article shall be continued to the unremarried spouse of a deceased member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service upon the following conditions:

(1) Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service and that resided in the Village of Brewster and either served in theVillage of Brewster or in any neighboring municipality, which for the purpose of this section shall include any municipality in Putnam County ; and
(2) Such deceased volunteer had been an enrolled member for at least 25 years; and

(3) Such deceased volunteer had been receiving the exemption prior to his or her death.

§ 231-14 MISCELLANEOUS PROVISIONS
A. Application for such exemption shall be filed with the Assessing unit on or before the taxable status date, on a form as described by the Commissioner.

B. 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 Real Property Tax Law, Article 4, Exemptions, on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.

SECTION 3 – HOME RULE
Nothing in this Local Law is intended, or shall be construed to limit the home rule authority of the Town under State Law or to limit the Town’s discretion in setting fees and charges in connection with any applications requiring Town approval.

SECTION 4 – SEVERABILITY
If any part or provision of this Local Law or the application thereof to any person or circumstance be adjudged invalid by any court of competent jurisdiction, such judgment shall be confined in its operation to the part or provision or application directly involved in the controversy in which judgment shall have been rendered and shall not affect or impair the validity of the remainder of this Local Law or the application thereof to other persons or circumstances, and the Board of Trustees of the Village of Brewster hereby declares that it would have passed this Local Law or the remainder thereof had such invalid application or invalid provision been apparent.