[Adopted 12-20-2005 by L.L. No. 7-2005]
The purpose of this article is to provide a
real property tax exemption for qualified members of volunteer fire
departments and volunteer ambulance services. Members of volunteer
fire departments and ambulance services provide valuable services
to the people of the Town of Wawayanda. In order to be certified and
recertified, such volunteers must undertake numerous hours of training
on their own time and frequently at their own expense. The purpose
of this exemption is to maintain the ranks of the volunteer corps
and encourage volunteers to join. The enabling legislation, New York
State Real Property Tax Law § 466-f, requires that localities
must adopt a local law in order to provide this exemption.
As used in this article, the following terms
shall have the meaning indicated:
An exemption provided to a person who has been an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service with active service for
20 years prior to submitting an application for such tax exemption,
and who has obtained a certificate from such organization certifying
to such membership and such active service, which tax exemption shall
be provided to such member for the remainder of such member's life
as long as such member's primary residence is located within the Town
of Wawayanda.
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years prior to submitting an application
for tax exemption and has obtained a certificate from such organization
certifying to such membership.
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Town purposes, exclusive of
special assessments, which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the assessing unit in
which such real property is located.
A qualified member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service shall be afforded a tax exemption as herein defined, provided
that:
A.
Such qualified member resides in the village or town
which is served by such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service;
B.
The property upon which such qualified member is seeking
this exemption is the primary residence of such qualified member and
such property is used exclusively for residential purposes. To the
extent such property has uses other than residential, such exemption
shall apply only to the residential portion of such property; and
This article shall take effect in the manner
provided in the New York State Municipal Home Rule Law and upon the
completion of the requisite filings and procedures and shall apply
to taxable status dates occurring on or after such date.
