[Adopted 1-11-2000 by L.L. No. 1-2000;
amended in its entirety 1-24-2023 by L.L. No. 2-2023]
The New York State Real Property Tax Law has
been amended by the addition of a new § 466-a regarding
a partial real property tax exemption for the primary residence owned
by a volunteer firefighter or volunteer ambulance worker. The intent
of this article is to continue and expand the partial real property
tax exemption currently offered by the Town, consistent with the terms
of the newly amended statute.
Residential real property owned by an enrolled
member of an incorporated volunteer fire company, volunteer fire department
or incorporated voluntary ambulance service shall be exempt from taxation
and assessments levied by the Town to the extent of 10% of the assessed
value of such property, exclusive of special assessments, subject
to the requirements set forth in this article.
Such exemption shall not be granted unless:
A.
The applicant resides in the town or village which
is served by such incorporated volunteer fire company, volunteer 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 that 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 article; and
D.
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company, volunteer
fire department, or voluntary ambulance service as an enrolled member
who has served such incorporated volunteer fire company, volunteer
fire department or voluntary ambulance service for at least two years.
The applicant must submit proof of such certification together with
the application for an exemption.
A.
Grant
of 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 article for the remainder of his or her life as long as his
or her primary residence is located within Rockland County.
B.
Unremarried
spouses of volunteer firefighters or volunteer ambulance workers killed
in the line of duty. The property tax exemption authorized by this
article and granted to an enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service shall, upon application, be continued to such deceased enrolled
member's unremarried spouse if such member is killed in the line of
duty, provided that:
(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 such enrolled
member 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 exemption prior to his or
her death.
C.
Unremarried
spouses of deceased volunteer firefighters or volunteer ambulance
workers. The property tax exemption authorized by this article and
granted to an enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service shall,
upon application, be continued to such deceased enrolled member's
unremarried spouse, provided that:
(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 such enrolled
member;
(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
for such property prior to the death of such volunteer.
Application for such exemption shall be filed
with the Assessor on or before the taxable status date on a form as
prescribed by New York State.
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 on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this article.
