[Adopted 1-17-2006 by L.L. No. 3-2006; amended in its entirety 2-23-2023 by L.L. No. 1-2023]
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.
A. 
Real property owned by an individual who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service in Saratoga County and who resides in Saratoga County shall be exempt from taxation to the extent of 10% of the assessed value of such property for County purposes, exclusive of special assessments.
B. 
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such County unless:
(1) 
The applicant resides in the city, town or village which is served by such incorporated volunteer fire company or fire department or incorporated ambulance service;
(2) 
The property is the primary residence of the applicant;
(3) 
The 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 section; and
(4) 
The incorporated volunteer fire company or fire department or incorporated voluntary ambulance service has certified that the applicant has been an enrolled member of such incorporated voluntary fire company, or fire department, or incorporated voluntary ambulance service for at least two years and remains an active enrolled member.
A. 
In accordance with § 215, Subdivision 1, of the General Municipal Law, "active volunteer firefighter" means a person who has been approved by the authorities in control of a duly organized volunteer fire company or volunteer fire department as an active volunteer firefighter of such fire company or department and who is faithfully and actually performing service in the protection of life and property from fire or other emergency, accident or calamity in connection with which the services of such fire company or fire department are required.
B. 
In accordance with § 3, Subdivision 1, of the New York Volunteer Ambulance Workers' Benefit Law, "volunteer ambulance worker" means an active volunteer member of an ambulance company as specified on a list regularly maintained by that company for the purpose of this article.
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.
A. 
The unremarried spouse of a volunteer firefighter or volunteer ambulance worker killed in the line of duty may receive the real property tax exemption if:
(1) 
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 a qualified, enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service who was killed in the line of duty;
(2) 
Such deceased volunteer had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the partial tax exemption prior to his or her death.
B. 
The unremarried spouse of a volunteer firefighter or volunteer ambulance worker with 20 years of service may receive the real property tax exemption for the rest of his or her life if:
(1) 
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;
(2) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(3) 
Such deceased volunteer and unremarried spouse had been receiving the exemption of such property prior to the death of such volunteer.
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.