[Adopted 1-28-2002 by L.L. No. 1-2002]
An exemption of 10% of assessed value of property
owned by an eligible person, as set forth below, is hereby granted
from taxation with respect to Village, part-Village and special district
charges. In no event shall the exemption exceed $3,000, multiplied
by the latest state equalization rate for the Village.
[Amended 5-29-2018 by L.L. No. 5-2018]
Such exemption shall be granted to an enrolled member of an
incorporated fire company, fire department or incorporated voluntary
ambulance service residing in the county, provided that:
A.
The applicant resides in the Village of Pomona, which
is served by such incorporated volunteer fire company or fire department
or incorporated voluntary ambulance service;
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 without
benefit of the within exemption, and the remaining portion only shall
be entitled to the exemption provided by this article; 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. The applicant
must submit proof of such certification, together with the application
for an exemption.
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 this article for the remainder of his or her life as long as his
or her primary residence is located within the Village of Pomona.
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 firefighter
or volunteer ambulance worker who by reason of such status is receiving
any benefit under the provisions of Article 4, Title 2, of the Real
Property Tax Law of the State of New York on the effective date of
this article shall suffer any diminution of such benefit because of
the provisions of this article.
