[Amended 3-8-2023 by L.L. No. 4-2023]
Pursuant to authority conferred by NYS Real
Property Tax Law § 466-e, real property owned by an enrolled
member of an incorporated fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse residing
within the Town of Rotterdam shall be exempt from taxation to the
extent of 10% of the assessed value of such property for Town, part-Town
or special district purposes, exclusive of special assessments.
[Amended 3-8-2023 by L.L. No. 4-2023]
Property tax exemptions pursuant to this article
shall not be granted unless an enrolled member of a volunteer fire
company, fire department or voluntary ambulance service has achieved
the minimum two years of service and meets the criteria set forth
in NYS Real Property Tax Law § 466-e(2) or NYS Real Property
Tax Law § 466-e(3). An enrolled member of an incorporated
fire company, fire department or incorporated voluntary ambulance
service or such enrolled member and spouse residing within the Town
of Rotterdam who has 20 years or more of service shall be entitled
to a lifetime exemption pursuant to RPTL § 466-a.
Applications for exemptions pursuant to this
article shall be filed with the Town of Rotterdam Assessor on or before
the taxable status date on a form prescribed by New York State.