[Adopted 9-12-2005 by L.L. No. 17-2005]
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.