Village of Scottsville, NY Article VI Volunteer Firefighters Tax Exemption

[Adopted 2-8-2022 by L.L. No. 2-2022]

§ 150-24 Legislative intent.

The Real Property Tax Law has been amended by the addition of a new § 466-k which permits a village to grant a partial tax exemption on real property owned by an enrolled member of an incorporated volunteer fire company or fire department or such enrolled member and spouse. Said partial exemption is 10% of the assessed value of such property for village and special district purposes.

§ 150-25 Grant of exemption.

An exemption of 10% of assessed value of property owned by an enrolled member as set forth below or such enrolled member and spouse is hereby granted from taxation with respect to village and special district purposes.

§ 150-26 Eligibility.

Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company or fire department, provided that:

A. The applicant resides in the Village of Scottsville and the Village of Scottsville is served by such incorporated volunteer fire company or fire department in which the applicant is an enrolled member;

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 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 two years.

§ 150-27 Grant of lifetime exemption.

Any enrolled member of an incorporated volunteer fire company or fire department who accrues more than 20 years of active service and is so certified by the authority having jurisdiction over the incorporated volunteer fire company or fire department 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 Scottsville, New York.

§ 150-28 Application for exemption.

Such exemption shall be granted upon application by the qualifying owners of such real property on a form as prescribed by the Commissioner of Tax and Finance. The application shall be filed with the Village Assessor on or before the appropriate taxable status date for the Village of Scottsville.

§ 150-29 No diminution of benefits.

No applicant who is a volunteer firefighter who by reason of such status is receiving any benefit under the provisions of Article 4 of the Real Property Tax Law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.

§ 150-30 Certification.

Each incorporated volunteer fire company and incorporated volunteer fire department shall file a notice annually, prior to the applicable taxable status date, with the Village Assessor certifying its enrolled members with two or more years of service. Such notice shall list as of the applicable taxable status date the number of years of service served by each such enrolled member and such enrolled member's address of residence.