[Adopted 8-10-2023 by L.L. No. 5-2023]
The state Real Property Tax Law was amended by Chapter 670 of
the Laws of 2022 by the addition of a new Section 466-a providing
for a 10% partial real property tax exemption of the assessed value
of the primary residence owned by a qualified enrolled member of an
incorporated volunteer fire company, volunteer fire department or
incorporated volunteer ambulance service that serves the Town. The
intent of this article is to permit the partial real property tax
exemption for such qualified enrolled members of said emergency services
organizations for real property taxes imposed by the Town.
Pursuant to Chapter 670 of the Laws of 2022, effective December
9, 2022, the state Real Property Tax Law was amended by adding a new
Section 466-a authorizing local governments including Towns to enact
by local law, ordinance or resolution such partial tax exemption for
Town real property taxes to qualified enrolled members of said emergency
services organizations, following a public hearing.
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 volunteer ambulance service
that provides services within the Town shall be exempt from taxation
and assessments levied by the Town to the extent of 10% of the assessed
value of such property, exclusive of special assessments, subject
to the requirements set forth in this herein.
For purposes of this article the "authority having jurisdiction"
shall mean:
Such exemption shall not be granted unless:
A.
The applicant resides in the Town, which is served by such incorporated
volunteer fire company, volunteer fire department or incorporated
voluntary ambulance services of which the applicant is a qualified
enrolled member;
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;
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, volunteer fire department,
or voluntary ambulance service as an enrolled member who has served
such incorporated volunteer fire company, volunteer fire department
or voluntary ambulance service for at least two years; and
E.
The applicant must submit said certification from the authority having
jurisdiction, or it's designee, together with the tax exemption
application.
Any enrolled member of an incorporated volunteer fire company,
volunteer fire department or incorporated volunteer ambulance service
who accrues more that 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 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.
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
un-remarried 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, volunteer fire department,
or incorporated voluntary ambulance service as an unremarried 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 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, volunteer
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, volunteer fire department,
or incorporated voluntary ambulance service as an unremarried spouse
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 from such exemption and a certification provided
by the appropriate authority having jurisdiction shall be filed with
the Assessor for the Town on or before the taxable status date of
each year as otherwise required as prescribed by New York State. The
Town Assessor is hereby authorized to certify eligibility provided
satisfactory proof of such eligibility is submitted with the application.
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 State 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 immediately upon filing with
the Secretary of State.
This article supersedes all inconsistent provisions of the Laws
of the New York State Real Property Tax Law and Town Code of the Town
of North Greenbush.
