[Adopted 4-20-2023 by L.L. No. 3-2023]
The purpose of this Article is to provide a partial exemption from taxation to qualifying volunteer firefighters and ambulance workers, subject to the requirements set forth in this Article and as authorized by § 466-a of the New York State Real Property Tax Law.
Residential real property owned by an enrolled member of an incorporated volunteer fire company, volunteer fire department or incorporated voluntary ambulance service shall be exempt from taxation and assessments levied by the Town of Harrison to the extent of ten percent (10%) of the assessed value of such property, exclusive of special assessments, subject to the requirements set forth in this Article.
Such exemption shall not be granted unless:
A. 
The applicant resides within the Town of Harrison;
B. 
The property is the primary residence of the applicant;
C. 
The property is used exclusively for residential purposes; provided, however, that if 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 Article; and
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member who has served such incorporated volunteer fire company, fire department, or voluntary ambulance service for at least five (5) years. The applicant must submit such certification together with the tax exemption application,
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who accrues more than twenty (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 ten percent (10%) exemption authorized by this Article for the remainder of his or her life, as long as his or her primary residence is located within the Town of Harrison.
The property tax exemption authorized by this Article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's un-remarried spouse if such member is killed in the line of duty, provided that:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an un-remarried spouse of such enrolled member who was killed in the line of duty;
B. 
Such deceased volunteer had been an enrolled member for at least five (5) years; and
C. 
Such deceased volunteer had been receiving the exemption prior to his or her death.
The property tax exemption authorized by this Article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's un-remarried spouse, provided that:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an un-remarried spouse of such enrolled member;
B. 
Such deceased volunteer had been an enrolled member for at least twenty (20) years; and
C. 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
Application for such exemption shall be filed with the Assessor on or before the taxable status date of each year on a form as prescribed by New York State.