Village of Lowville, NY Article IV Exemption for Volunteer Fire Fighters and Ambulance Service Workers

[Adopted 10-19-2005 by L.L. No. 2-2005]

§ 171-17 Authority.

The Village Board of the Village of Lowville, pursuant to the authority granted it under § 466-c of the Real Property Tax Law and §§ 10 and 20 of the Municipal Home Rule Law of the State of New York, hereby enacts as follows.

§ 171-18 Purpose and findings.

The Village Board of the Village of Lowville hereby finds that service to the community by volunteer fire fighters and volunteer ambulance workers is essential to providing quality services to residents of the Village of Lowville. In recognition of the service rendered by these individuals and the considerable time which they must expend on such efforts for the betterment of the community, it is the purpose of this article to amend Chapter 171 of the Village Code to grant those volunteer fire fighters and volunteer ambulance workers a real property tax exemption in accordance with § 466-c of the Real Property Tax Law.

§ 171-19 Exemption granted; amount.

Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or voluntary ambulance service, where such enrolled member and spouse reside in the Village of Lowville, shall be entitled to an exemption from real property taxation to the extent of 10% of the assessed value of such property for Village taxes, exclusive of special assessments, but in no event may such exemption exceed $3,000 multiplied by the latest state equalization rate for the Village.

§ 171-20 Qualification for exemption.

This exemption shall not be granted to enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in the Village unless:

A. The applicant resides in the Village of Lowville and is a member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service.

B. The property on which the exemption is sought is the primary residence of the applicant.

C. The property is used exclusively for residential purposes; provided, however, 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 only the remaining portion shall be entitled to the exemption provided by this article.

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 in the incorporated voluntary ambulance service as an enrolled member of such voluntary ambulance service for at least five years. It shall be the duty or the responsibility of the Assessor to determine the procedure for certification.

§ 171-21 Lifetime exemption.

An older 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 of the 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 article for remainder of his/her life as long as his/her primary residence is located within the Village of Lowville.

§ 171-22 Application for exemption.

Application for exemption must be filed with the Assessor on or before the taxable status date each year on a form that is prescribed by the State Board.