[Adopted 2-8-2023 by L.L. No. 2-2023]
Chapter 670 of the Laws of 2022, authorizes a partial exemption from real property taxes on residential real property for enrolled members of an incorporated volunteer fire company or fire department residing in the city, town or village which is served by such incorporated fire company or fire department.
A. 
The partial exemption from real property taxes provided for in Chapter 670 of the Laws of 2022 applies only to enrolled members of an incorporated volunteer fire company or fire department who can demonstrate the following:
(1) 
That they reside in the city, town or village served by such incorporated volunteer fire company or fire department;
(2) 
That the real property for which the exemption is applied for is the primary residence of the applicant;
(3) 
That the real property for which the exemption is applied for 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 residential portion only shall be entitled to the exemption provided for in Chapter 670 of the Laws of 2022; and
(4) 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least five years as determined by the authority having jurisdiction.
B. 
Chapter 670 of the Laws of 2022 further provides that any enrolled member of an incorporated volunteer fire company or fire department who accrues more than 20 years of active service, and is so certified by the authority having jurisdiction thereof, shall be granted the partial exemption from real property taxes provided by said chapter for the remainder of his or her life, as long as his or her residence is located within the county where the volunteer fire company or fire department is located.
The amount of the partial exemption from real property taxes shall be 10% of the assessed value of such real property for village, town, part-town, special districts, school district, fire district or county purposes, exclusive of special assessments, provided the governing body of the village, town, school district, fire district or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
An unremarried spouse of a volunteer firefighter killed in the line of duty shall continue to enjoy the same tax exemption as his or her deceased spouse, provided such unremarried spouse is certified by the volunteer fire company or fire department as an unremarried spouse of an enrolled member of such volunteer fire company or fire department who was killed in the line of duty.
Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the Town of Saugerties offering such exemption on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
No applicant who is a volunteer fire fighter who by reason of such status is receiving any benefit under the provisions of this or any other law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
The Town of Saugerties hereby adopts all of the partial exemptions from real property taxes provided for in Chapter 670 of Town Laws of 2022 for volunteer firefighters. The Town of Saugerties finds that volunteer firefighters provide critical life-saving and protection of property services to our community and that the Town of Saugerties has greatly benefitted from the services they provide. In providing these individuals with the partial tax exemption from real property taxes provided for by Chapter 670 of the laws of 2022, it is hoped that the brave and selfless acts these volunteers perform on a daily basis are acknowledged.
This article shall take effect immediately upon adoption, filing and acceptance by the office of the Secretary of State of the State of New York.