The New York State Legislature has adopted an
amendment to § 466 of the New York State Real Property Tax
Law in relation to providing a tax exemption on real property owned
by members of volunteer fire companies or voluntary ambulance services
in a certain county.
The Town Board hereby enacts this article to
provide for a real property tax exemption for members of volunteer
fire companies or voluntary ambulance services pursuant to Chapter
419 of the Laws of 2005, codified as Real Property Tax Law § 466-g.
It is the intent of the Cicero Town Board to
allow a real property tax exemption in the Town for members of volunteer
fire companies or voluntary ambulance services as authorized by Real
Property Tax Law § 466-g.
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse residing
in the Town of Cicero shall be exempt from taxation to the extent
of 10% of the assessed value of such property for Town purposes, exclusive
of special assessments, provided further, however, that such exemption
shall in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property is located.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Town unless:
A. The applicant is a member of a volunteer fire company
or voluntary ambulance service which serves the Town of Cicero;
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 or
fire department as an enrolled member of such incorporated volunteer
fire company or fire department for at least five 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 five years. Such certification
shall be in the form of a letter on volunteer fire company, fire department
or voluntary ambulance services letter, as applicable, signed by the
senior officer.
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 ten-percent exemption as authorized
by this section for the remainder of his or her life as long as his
or her primary residence is located within the Town of Cicero.
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.
No applicant who is a volunteer fire fighter
or volunteer ambulance worker who by reason of such status is receiving
any benefit under the provisions of this article on the effective
date of this section shall suffer any diminution of such benefit because
of the provisions of this article.
This article shall be effective immediately.