The purpose of this article is to provide a partial exemption
from taxation imposed by the Incorporated Village of New Paltz upon
real property situated within the Village of New Paltz owned by persons
who voluntarily serve as members of the New Paltz Fire Department
or the New Paltz Rescue Squad under the parameters set forth herein,
pursuant to the authority vested in the Village by § 466-a
of the Real Property Tax Law of the State of New York.
Any enrolled member of the New Paltz Fire Department or New
Paltz Rescue Squad who accrues more than 20 years of active service
and is so certified by the Village Board 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 New Paltz.
Unremarried spouses of volunteer firefighters or rescue squad
workers killed in the line of duty shall be entitled to continue the
partial exemption granted hereunder; provided, however, that:
A. Such unremarried spouse is certified by the Village of New Paltz
as an unremarried spouse of an enrolled member of the New Paltz Fire
Department or New Paltz Rescue Squad who was killed in the line of
duty; and
B. Such deceased volunteer had been an enrolled member for at least
five years; and
C. Such deceased volunteer had been receiving the exemption prior to
his or her death.
Unremarried spouses of deceased volunteer firefighters or rescue
squad workers shall be entitled to continue the partial exemption
granted hereunder; provided, however, that:
A. Such unremarried spouse is certified by the Village of New Paltz
as an unremarried spouse of an enrolled member of the New Paltz Fire
Department or New Paltz Rescue Squad who is deceased; and
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 prior to his or her death.
A volunteer firefighter or rescue squad worker must annually,
on or before the applicable taxable status date, file an application
for such property tax exemption with the assessor responsible for
preparing the assessment roll for the Village of New Paltz, on a form
as prescribed by the New York State Commissioner of Taxation and Finance.