[Adopted 4-12-2023 by L.L. No. 1-2023]
A. 
The Town Board of the Town of Sand Lake finds and determines that attracting and retaining quality volunteer firefighters and emergency medical personnel is one of the most critical problems facing the Town of Sand Lake and that maintaining effective emergency protection depends on the ability to train and retain volunteers.
B. 
The Town Board finds and determines that it is essential for the Town of Sand Lake to provide real property tax exemptions as an incentive to attract new volunteers and help combat a persistent and alarming decline in the number of volunteers serving as active responders to fire and medical emergencies and unless recruits are found to replace retiring volunteers and seasoned members are encouraged to continue their volunteer service, the health and safety of citizens served by the volunteer firefighter and emergency medical personnel corps may be jeopardized.
C. 
The Town Board further finds and determines that real property tax exemptions are an appropriate way to recognize the personal sacrifices and dedication of these community-spirited men and women who unselfishly give their time and risk their safety to protect their neighbors without compensation.
D. 
The purpose of this article is to adopt the real property tax exemptions provided for volunteer firefighters and emergency medical personnel in accordance with § 466-a of the Real Property Tax Law to read as follows.
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing in the Town of Sand Lake shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
Such exemption shall only be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance services if:
A. 
The applicant resides in the Town of Sand Lake and is a member of an incorporated volunteer fire company or fire department or incorporated voluntary ambulance service which provides service within the Town;
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 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 article; and
D. 
The applicant has obtained and displayed a certificate issued by the authority having jurisdiction for the incorporated volunteer fire company or fire department indicating that the applicant has been an enrolled member of such incorporated volunteer fire company or fire department for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years.
Any enrolled member of an incorporated volunteer fire company, 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, fire department or incorporated voluntary ambulance service, shall be granted the 10% exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within the Town of Sand Lake.
An unremarried spouse of a volunteer firefighter or volunteer ambulance worker killed in the line of duty may receive the real property tax exemption if:
A. 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service 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.
An unremarried spouse of a volunteer firefighter or volunteer ambulance worker with 20 years of service may receive the real property tax exemption if:
A. 
Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service who was killed in the line of duty.
B. 
Such deceased volunteer had been an enrolled member for at least 20 years.
C. 
Such deceased volunteer and unremarried spouse had been receiving the exemption of such property prior to the death of such volunteer.
A. 
Applications for such exemption shall be filed with the Assessor of the Town on or before the taxable status date on a form as prescribed by the New York State Commissioner for the Office of Real Property Tax Services.
B. 
The Assessor of the Town shall have the duty and responsibility of procuring and filing a copy of such certification prior to granting the exemption provided for by this article.
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 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 on January 1, 2024, and shall apply to taxable status dates occurring on or after such date. This article shall take effect as stated only upon filing in the office of the New York State Secretary of State in accordance with § 27 of the Municipal Home Rule Law.