[Adopted 1-19-2006 by L.L. No. 1-2006]
Volunteer firefighters and volunteer ambulance workers in the Town of Crawford provide a valuable service to the community. These workers absorb many costs over the years, including training and continuing certifications. This limited property tax exemption will help offset those costs and is intended to encourage more local residents to become members of these volunteer organizations.
This article is enacted pursuant to the authority of § 466-f of the state Real Property Tax Law.
Qualifying real property shall be exempt from taxation to the extent of 10% of the assessed value of the property, provided that such exemption shall not exceed $3,000 multiplied by the latest state equalization rate for the Town of Crawford.
Such exemption shall not be granted unless:
A. 
The applicant is an enrolled and active member of an incorporated volunteer fire company or fire department or incorporated voluntary ambulance service that serves the Town of Crawford, and the applicant resides in the Town of Crawford;
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 chapter; and
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled and active 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 volunteer ambulance service as an enrolled and active member of such incorporated voluntary ambulance service for at least five years.
The qualified member shall file the application for such exemption and the aforesaid certificate with the Town Assessor on or before the taxable status date on a form as prescribed by the State Board. Said application and certificate must be filed annually on or before the taxable status date.
Any enrolled and active member of an incorporated volunteer fire company or 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 or fire department or incorporated voluntary ambulance service shall be granted the property tax exemption as authorized by § 125-23 for the remainder of his or her life as long as his or her primary residence is located within Orange County.
If authorized by state law, as may be amended, the extent of the property tax exemption authorized herein may be modified by resolution of the Town Board.