The Board of Supervisors recognizes the roles of the volunteer
firefighters and ambulance workers in securing the safety and well-being
of our communities. The Board of Supervisors hereby finds that it
is in the best interests of the County of Saratoga to encourage volunteerism
for said purposes. The New York State Legislature has amended the
Real Property Tax Law, in § 466-a, to authorize the County
to permit enrolled volunteer firefighters, volunteer ambulance workers,
and the unremarried spouses of enrolled volunteer firefighters and
volunteer ambulance workers to be eligible for a real property tax
exemption. To that end, by providing the following exemption it is
the intent to so encourage volunteerism for our various fire and ambulance
companies.
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 ten-percent 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 County of Saratoga.
Any application for such exemption under this article shall
be filed with the Assessor 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.
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 this article shall suffer any diminution of such
benefit because of the provisions of this article.
This article shall take effect immediately after it is filed
as provided in § 27 of the Municipal Home Rule Law.