[Adopted 3-11-2003 by L.L. No. 1-2003]
The purpose of this article is to provide a
tax exemption on real property owned by members of volunteer fire
companies as provided by Real Property Tax Law § 466-c.
In order to qualify for this exemption, the
volunteer firemen must meet the following criteria:
A.
The volunteer firemen must reside in the Town of Wales.
B.
The volunteer fire company to which the applicant
belongs must service the Town of Wales.
C.
The property for which the exemption is applied for
must be the applicant's primary residence.
D.
The property for which the application has been submitted
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 under this article.
E.
The applicant must be certified by the authority having
the jurisdiction for the volunteer fire company as an enrolled member
of such company or service for at least five years. Said certification
shall be in writing in the form of a letter from the current president
of the volunteer fire company, on the stationery of the company, which
shall bear the seal of the fire company and shall set forth the number
of years the applicant has been a member of said company or service.
Any applicant who has accrued more than 20 years of active service
and is so certified by the authority having jurisdiction for the volunteer
fire company shall be granted an exemption of 10% for the remainder
of his or her life or as long as his or her primary residence is located
within the County of Erie.
An application for such exemption shall be filed
with the Office of the Assessor of the Town of Wales on or before
the taxable status date on a form prescribed by the Office of Real
Property Services.
An applicant shall be exempt from taxation to
the extent of 10% of the assessed valuation of such property for the
Town, part-Town, and special district, but not including special assessments.
However, such exemption shall in no event exceed $3,000 multiplied
by the latest state equalization rate for the assessment unit in which
such property is located.
No applicant who is a volunteer fireman who
by reason of such status is receiving any benefit under the provisions
of this article on the effective date of this article shall suffer
any diminution of such benefit because of the provisions of this article.
