[Adopted 8-28-2023 by L.L. No. 7-2023[1]]
[1]
Editor's Note: This local law also superseded former Art.
VIII, Volunteer Firefighters Tax Exemption, adopted 2-10-2003 by L.L. No.
1-2003.
It is the intent of the Town of West Seneca to provide a real
property tax exemption to qualifying volunteer firefighters and ambulance
workers as set forth In New York State Real Property Tax Law § 466-a.
The Town Board of the Town of West Seneca hereby provides a
real property tax exemption of 10% of the assessed value of real property
for individuals that meet the following qualifications:
A.
The individual
is an enrolled and certified member of an incorporated volunteer fire
company, fire department, or volunteer ambulance service that serves
the Town of West Seneca and has a minimum of two years of service;
and
B.
The individual
resides in the Town, and the property receiving the benefit is the
primary residence of the individual and is used exclusively for residential
purposes, with any portion of the property not used for residential
purposes subject to full taxation.
The Town hereby provides a lifetime real property tax exemption
of 10% of the assessed value of real property for any individuals
that have been certified as having accrued 20 or more years of active
service as a volunteer firefighter or volunteer ambulance service
worker, so long as their primary residence remains within the Town
of West Seneca.
If any clause, sentence, paragraph, subdivision, or part of
this article, the application thereof to any person, firm or corporation,
or circumstance, shall be adjusted by any court of competent Jurisdiction
to be invalid or unconstitutional, such order or judgment shall not
affect, impair, or invalidate the remainder thereof, but shall be
confined in its operation to the clause, sentence, paragraph, subdivision,
or part of this article or in its application to the person, individual,
firm or corporation or circumstance, directly involved in the controversy
in which such judgment or order shall be rendered.
This article shall be effective immediately upon filing with
the Secretary of State.
