[Adopted 8-25-2003 by L.L. No. 4-2003;
amended in its entirety 7-17-2023 by L.L. No. 5-2023]
This article is enacted pursuant to the authority, granted to
the Town Board of the Town of Tonawanda in § 466-a of the
New York State Real Property Tax Law, which authorizes local municipalities
to establish a partial real property tax exemption for real property
owned by eligible enrolled members of an incorporated volunteer fire
company, fire department, or incorporated volunteer ambulance service,
or such enrolled member and spouse.
This article is intended to establish a partial real property
tax exemption for eligible enrolled members of an incorporated volunteer
fire company, fire department, or incorporated volunteer ambulance
service as authorized by § 466-a of the New York State Real
Property Tax Law. Such exemption will serve to acknowledge the service
performed by these volunteers and may encourage recruitment of new
members and the retention of current volunteers.
Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated volunteer
ambulance service, or such enrolled member and spouse, shall be exempt
from taxation to the extent of 10% of the assessed value of such real
property for Town, part Town and special district purposes, exclusive
of special assessments. No applicant for such exemption who is a volunteer
fire fighter or volunteer ambulance worker, who by reason of such
status is receiving a tax benefit under Article 4 of the New York
State Real Property Tax Law, shall suffer any diminution of such benefit
because of the enactment of this property tax exemption.
Application for such exemption shall be filed annually with
the Town of Tonawanda Assessor's office, on or before the taxable
status date of March 1 of each year on a form prescribed by the New
York State Office of Real Property Services.
Such exemption shall not be granted to an enrolled member of
an incorporated volunteer fire company, fire department, or incorporated
volunteer ambulance service unless:
A.
The applicant for such exemption resides within the Town of Tonawanda,
and the Town of Tonawanda is served by such incorporated volunteer
fire company, fire department, or incorporated volunteer ambulance
service;
B.
The property is the primary residence of the applicant for such exemption;
C.
The property is used exclusively for residential purposes; provided,
however, a pro rata exemption will be granted to the extent that the
property is used for other purposes;
D.
The applicant has been certified by the Fire Chief as having been
an enrolled member of an incorporated volunteer fire company, fire
department, or voluntary ambulance service, for a minimum of five
years of service. Enrollment in an incorporated volunteer fire company,
fire department or voluntary ambulance service in another district
located within the Town of Tonawanda (inclusive of the Village of
Kenmore) shall qualify. The certification shall be a list provided
by the Fire Chief to the Assessor certifying that the enrolled member
has the requisite time in service to qualify for such exemption.
E.
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 respective
Fire Chiefs to the Town Assessor, on or before the taxable status
date of March 1 of each year, 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 such county
provided that the Town, after a public hearing, adopts a local law,
ordinance or resolution providing therefor.
F.
Unremarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty. Any local law or ordinance adopted
pursuant to this article may be separately amended, or a local law,
ordinance or resolution may be separately adopted to continue an exemption
or reinstate a preexisting exemption claimed under such statutes by
an enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service, to such deceased
enrolled member's unremarried spouse if such member is killed
in the line of duty; provided, however, that:
(1)
Such unremarried spouse is certified by the Assessor 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;
(2)
Such deceased volunteer had been an enrolled member for at least
five years; and
(3)
Such deceased volunteer had been receiving the exemption prior to
his or her death.
G.
Unremarried spouses of deceased volunteer firefighters or volunteer
ambulance workers. Any local law or ordinance adopted pursuant to
this article may be separately amended, or a local law, ordinance
or resolution may be separately adopted to continue an exemption or
reinstate a preexisting exemption to an unremarried spouse of a deceased
enrolled member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service; provided, however, that:
(1)
Such unremarried spouse is certified by the Assessor as an unremarried
spouse of a deceased enrolled member of such incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service;
(2)
Such deceased volunteer had been an enrolled member for at least
20 years; and
(3)
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
H.
Application for such exemption shall be filed with the Assessor on
or before the taxable status date on a form as prescribed by the Commissioner.
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 § 466-a of the New York
State Real Property Tax Law, for the remainder of his or her life,
as long as his or her primary residence is located within Erie County.
