[Adopted 3-21-2023 by L.L. No. 1-2023]
The Town Board finds that volunteer firefighters and volunteer
ambulance workers provide essential emergency services to our community
and that it is in the best interests of the Town to encourage this
exceptional volunteerism. The Board finds that providing real property
tax exemptions to eligible enrolled members of such organizations
would be an incentive to attract new volunteers and help combat an
alarming decline in the number of volunteers serving as active responders
to fire, medical, or other emergencies. This article adopts the real
property tax exemptions for volunteer firefighters and volunteer ambulance
workers under NYS Real Property Tax Law § 466-a.
A.
The primary residential real property located in the Town that is
owned by an enrolled member of an incorporated volunteer fire company,
volunteer fire department or incorporated voluntary ambulance service
that provides services within the Town shall be exempt from taxation
and assessments levied by the Town for general fund tax and highway
tax to the extent of 10% of the assessed value of such property, exclusive
of special assessments, subject to the requirements set forth herein.
B.
For purposes of the exemption granted to volunteer firefighters,
the term "enrolled member" of an incorporated volunteer fire company
or volunteer fire department shall mean an active volunteer firefighter
as defined in NYS General Municipal Law § 215 and based
upon criteria established by the authority having jurisdiction.
C.
For purposes of NYS Real Property Law § 466-a and this
article, the term "authority having jurisdiction" shall mean:
(1)
In the case of an incorporated fire company or volunteer fire department,
except the Altamont Fire Department, the Board of Fire Commissioners
of the particular fire district.
(2)
In the case of the Altamont Fire Department, the Village of Altamont
Board of Trustees.
(3)
In the case of an incorporated voluntary ambulance service, the Town
of Guilderland Town Board.
Such exemption shall only be granted if:
A.
The applicant resides in the Town of Guilderland, which is served
by such incorporated volunteer fire company, volunteer fire department
or incorporated voluntary ambulance service for which the applicant
is a qualified enrolled member;
B.
The real property which is the subject of such exemption is the primary
residence of the applicant;
C.
The real 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;
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, volunteer fire department,
or volunteer ambulance service as an enrolled member who has served
such incorporated volunteer fire company, fire department, or voluntary
ambulance service for at least two years; and
E.
The applicant must submit said certification from the authority having
jurisdiction together with the tax exemption application.
Any enrolled member of an incorporated volunteer fire company,
volunteer 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, volunteer fire department or incorporated voluntary
ambulance service, shall be granted the 10% exemption as authorized
by this article for the remainder of her or his life as long as her
or his primary residence is located within the Town of Guilderland.
The property tax exemption authorized by this article and granted
to an enrolled member of an incorporated volunteer fire company, volunteer
fire department, or incorporated voluntary ambulance service shall,
upon application, be continued to such deceased enrolled member's
unremarried spouse if such member is killed in the line of duty, provided
that:
A.
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service 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 years; and
C.
Such deceased volunteer had been receiving the exemption of such
property prior to her or his 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 unremarried
spouse, provided that:
A.
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service of such enrolled member;
B.
Such deceased volunteer had been an enrolled member for at least
20 years; and
C.
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
An application form for such exemption and a certification provided
by the appropriate authority having jurisdiction shall be filed with
the Town Assessor on or before the taxable status date of each year
or as otherwise prescribed by New York State.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of Article 4 of the NYS 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.
This article shall take effect upon the filing of this local
law[1] with the NYS Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates on or after December
31, 2023.
[1]
Editor's Note: Refers to L.L. No. 1-2023, adopted 3-21-2023,
which local law enacted this article.
