An exemption of 10% of the assessed value of property owned
by an enrolled member as set forth below, or such enrolled member
and their spouse, is hereby granted from taxation with respect to
the real property taxes of the Village of Whitesboro as long as eligibility
requirements are met.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service provided that:
A. The property is owned by the volunteer firefighter or volunteer ambulance
worker;
B. The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker;
C. The property is used exclusively for residential purposes by such
volunteer firefighter or volunteer ambulance worker;
D. The volunteer firefighter or volunteer ambulance worker resides in
the Village of Whitesboro and the Village of Whitesboro is served
by such incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service;
E. The volunteer firefighter or volunteer ambulance worker is certified
by the authority having jurisdiction as an enrolled member of such
an incorporated volunteer fire company, fire department, or incorporated
volunteer ambulance service;
F. The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Village of Whitesboro,
which is hereby established as five years.
A volunteer firefighter or volunteer ambulance worker must annually,
on or before the applicable taxable status date, file an application
for such real property tax exemption with the assessor responsible
for preparing the assessment roll for the Village of Whitesboro, on
a form prescribed by the New York State Commissioner of Taxation and
Finance. The Village of Whitesboro must maintain written guidelines,
available on request, as to the requirements of an enrolled volunteer
member relating to this exemption.
The applicable incorporated volunteer fire company, fire department
or incorporated volunteer ambulance service of such enrolled member
must annually file with the assessor, prior to the applicable taxable
status date, a list of the active volunteer members who are certified
to meet the minimum service requirement. Such list must provide, as
of the applicable status date, the number of years of service served
by each such enrolled member and such enrolled member's address
of residence.
An applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit pursuant
to Article 4 of the New York State Real Property Tax Law as of the
effective date of this article shall not suffer any diminution of
such benefit because of the provisions of this article.
Any eligible 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, 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 Village
of Whitesboro.
The un-remarried spouse of a deceased enrolled member killed
in the line of duty, as certified by the authority having jurisdiction,
is qualified to continue to receive an exemption, as long as the deceased
volunteer had been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
The un-remarried surviving spouse of a deceased enrolled member,
as certified by the authority having jurisdiction, is qualified to
continue to receive an exemption, as long as the deceased volunteer
had been an enrolled member for at least 20 years and the deceased
volunteer and un-remarried spouse had been receiving the exemption
at the time or his or her death.