[Adopted 9-21-2007 by L.L. No. 5-2007[1]]
[1]
Editor's Note: This article also provided that it and any exemption granted hereunder shall expire on 12-31-2011.
This article shall be known as "Local Law No. 5 of 2007, a local law to allow enrolled volunteer firefighters residing in the Village of Fair Haven to be eligible for a real property tax exemption."
The New York State Legislature has, heretofore, pursuant to Chapter 315 of the Session Laws of 2001, amended the Real Property Tax Law to authorize municipalities to permit enrolled volunteer firefighters to be eligible for a real property tax exemption as is more particularly set forth in Real Property Tax Law § 466.
This article provides that a primary residence owned by an enrolled member of an incorporated volunteer fire company or volunteer fire department shall be exempt from taxation to the extent of $500 of the assessed value of such property for Village purposes, exclusive of special assessments; provided, however, that such exemption shall in no event exceed $500 and further subject to the limitations placed thereupon by Real Property Tax Law § 466.
As used in this article, the following terms shall have the meanings indicated:
ENROLLED FIREFIGHTER
An enrolled and active member of an incorporated volunteer fire company or a volunteer fire department whose primary residence is situate within the Village of Fair Haven. An "enrolled firefighter" shall not include members of a fire department auxiliary, fire marshals, retired or honorary members of a department or fire district commissioners or officers who are not also active firefighters required and/or certified to fight fires in a given year.
A. 
For Village real property taxes levied by the Village of Fair Haven, exclusive of special assessments, an enrolled firefighter herein shall be eligible to receive the maximum exemption allowable pursuant to Real Property Tax Law § 466 and this article provided that an appropriate application municipality[1] together with a certification from the appropriate jurisdiction of his or her status and such other and further proof as required by the RPTL.
[1]
Editor's Note: So in original.
B. 
An applicant's property, or the property of an applicant and spouse, shall be exempt from taxation to the extent of $500 of the assessed value of such property for Village purposes, exclusive of special assessments, however, that such exemption shall, in no event, exceed $500.
C. 
An enrolled volunteer firefighter shall only be eligible to receive one exemption under this article.
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company or volunteer fire department or such enrolled member and spouse unless:
A. 
The applicant, or applicant and spouse, resides in the Village which is served by such incorporated volunteer fire company or volunteer fire department
B. 
The property is the primary residence of the applicant, or applicant and spouse;
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, or the residence of applicant's and applicant's spouse, 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 and remains an active, enrolled member.
E. 
Applicants shall use the uniform application to be promulgated by the Village of Fair Haven for the procedure for certification under this section, which shall be filed on or before the taxable status date with the Village Assessor, and affirmed under penalty of perjury by both the applicant and an appropriate representative of the authority having jurisdiction for the volunteer fire company or fire department in order to enable an applicant, or applicant and spouse, to be eligible for said exemption in any given year.