[Adopted 3-1-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. VI, Exemption for Members of Volunteer Fire Companies or Ambulance Services, adopted 1-8-2003 by L.L. No. 1-2003.
The purpose of this article is for the Town of Carmel to opt in to the provisions of New York State Real Property Tax Law §466-a, as amended December 9, 2022 (Chapter 670, Section 1, Laws of 2022), and to provide a real property tax exemption on the assessed valuation of certain real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or to such enrolled member and spouse, as permitted by the Real Property Tax Law.
An exemption from taxation of 10% of the assessed value of property owned by an eligible person as set forth below is hereby granted with respect to the Town, part-Town and special district charges, exclusive of special assessment. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in the Town of Carmel, provided that:
A. 
The applicant resides in the Town of Carmel, and the Town of Carmel is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
B. 
The property is the primary residence of the applicant;
C. 
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
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or voluntary ambulance service as an enrolled member of such incorporated volunteer fire company, fire department, or voluntary ambulance service for a period of at least five years. The Town of Carmel to determine the procedure for certification. The applicant must submit proof of such certification, together with the application, for an exemption.
E. 
Lifetime exemption. 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 10% exemption as authorized by this section for the remainder of his or her life as long as the property for which exemption is sought under this article is the primary residence of the enrolled member.
A. 
Line of duty death of member. Any exemption under this article shall be continued to the unremarried spouse of an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who is killed in the line of duty upon the following conditions:
(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 voluntary ambulance service who was killed in the line of duty; and
(2) 
Such deceased volunteer had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death.
B. 
Death of member. Any exemption under this article shall be continued to the unremarried spouse of a deceased member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service upon the following conditions:
(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 deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and
(2) 
Such deceased volunteer had been an enrolled member for at least 25 years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death.
A. 
Application for such exemption shall be filed with the Assessor on or before the taxable status date, on a form as described by the Commissioner.
B. 
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 Real Property Tax Law, Article 4, Exemptions, on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.