[Adopted 1-8-2024 by L.L. No. 1-2024[1]]
[1]
Editor's Note: This local law also repealed former Art. V,
Volunteer Fire Fighters and Volunteer Ambulance Workers Tax Exemption,
adopted 1-9-2006 by L.L. No. 1-2006.
A.
Real property which is located in the Town of Hamptonburgh and owned
by an enrolled qualified member (as hereinafter defined), or such
enrolled qualified member and spouse, where such enrolled qualified
member is a member of an incorporated volunteer fire company, volunteer
fire department or incorporated voluntary ambulance service, shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for Town purposes, exclusive of special assessments,
provided the following additional requirements have been met:
(1)
The enrolled member or such enrolled member and spouse must reside
in the Town of Hamptonburgh in an area which is served by the incorporated
volunteer fire company, volunteer fire department, or incorporated
voluntary ambulance service of which the individual is an enrolled
member;
(2)
The enrolled member must have been an enrolled member of an incorporated
volunteer fire company, volunteer fire department, or incorporated
voluntary ambulance service for a minimum of two years prior to the
date of the application for tax exemption provided by this article;
(3)
The real property for which the tax exemption is sought must be the
primary residence of the enrolled member or the enrolled member and
spouse of an incorporated volunteer fire company, volunteer fire department,
or incorporated voluntary ambulance service. To the extent such real
property has uses other than the primary residence of the enrolled
member or enrolled member and spouse, such tax exemption shall only
apply to that portion of the real property used exclusively for the
primary residence of the enrolled member or such enrolled member and
spouse;
(4)
Such enrolled member of an incorporated volunteer fire company, volunteer
fire department, or incorporated voluntary ambulance service, must
file an application for the tax exemption provided by this article.
Such application shall be on a form prescribed by the Commissioner
of the New York State Department of Taxation and Finance Office of
Real Property Tax Services and must be filed with the Town Assessor's
office on or before taxable status date;
(5)
An officer or authorized representative of the incorporated volunteer
fire company, volunteer fire department, or incorporated voluntary
ambulance service where the applicant for this tax exemption is an
enrolled member must file an entity certification with the Assessor
of the municipality which is served by such entity, verifying the
names and addresses of its enrolled members with a minimum of two
or more years of service and surviving spouses of deceased members
qualify for such exemption. Such entity certification shall include
a certification as to the number of years of service served by each
such enrolled member and such enrolled member's address of residence.
The entity certification shall be filed annually with the Assessor's
office on or before January 31 of each year.
B.
Any enrolled member of an incorporated volunteer fire company, volunteer fire department, or incorporated voluntary ambulance service who meets all of the requirements set forth in Subsection A(1) through (5) above shall be deemed a qualified member for purposes of the tax exemption provided by this article.
C.
Any enrolled member of an incorporated volunteer fire company, volunteer
fire department, or incorporated voluntary ambulance service in the
Town of Hamptonburgh who accrues more than 20 years of active service
as is verified by the filing of the enrolled member's application
form with the Assessor's office, as well as the filing of the
entity certification with the Assessor's office, shall be entitled
to a tax exemption of 10% of the assessed value of his or her real
property for Town purposes, exclusive of special assessments, as authorized
by this article, for the remainder of his or her life or as long as
his or her primary residence is located in the Town of Hamptonburgh.
[Added 1-8-2024 by L.L. No. 3-2024]
A.
An unremarried surviving spouse of a deceased formerly enrolled member
of an incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service who was killed in the line of duty may
qualify for a continuation or a reinstatement of a preexisting tax
exemption under this article, provided the following additional requirements
have been met:
(1)
Such unremarried surviving spouse is certified as an unremarried
surviving spouse of a deceased formerly enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service who was killed in the line of duty; and
(2)
Such deceased formerly enrolled member had been a member of an incorporated
volunteer fire company, volunteer fire department, or incorporated
voluntary ambulance service for at least five years; and
(3)
Such deceased formerly enrolled member had been a member of an incorporated
volunteer fire company, volunteer fire department, or incorporated
voluntary ambulance service and the surviving unremarried spouse had
been receiving the real property tax exemption provided in this article
prior to his or her death; and
(4)
The unremarried surviving spouse has filed an application to continue
or reinstate the tax exemption sought in this article. Such application
shall be on a form prescribed by the Commissioner of the New York
State Department of Taxation and Finance Office of Real Property Tax
Services and must be filed with the Town of Hamptonburgh Assessor's
office, and the unremarried surviving spouse must maintain their primary
residence in the Town of Hamptonburgh. The application must be filed
with the Town Assessor's office on or before taxable status date;
and
(5)
An officer or authorized representative of the incorporated volunteer
fire company, volunteer fire department, or incorporated voluntary
ambulance service for the deceased former spouse had been a member
before being killed in the line of duty shall file with the Town Assessor's
office a sworn certification verifying that such deceased formerly
enrolled member had been an enrolled member of such entity for at
least five years and was killed in the line of duty. The entity certification
shall be filed annually with the Assessor's office on or before
January 31 of each year.
B.
An unmarried spouse of a deceased formerly enrolled member who was
killed in the line of duty who meets all of the requirements set forth
above shall qualify for a continuation of or reinstatement of a tax
exemption to the extent of 10% of the assessed value of his or her
real property, for Town purposes, exclusive of special assessments,
as authorized by this article.
[Added 1-8-2024 by L.L. No. 2-2024]
A.
An unremarried spouse of a deceased formerly enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service who has previously received a real property
tax exemption as a result of such deceased formerly enrolled spouse's
more than 20 years as an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service may qualify to continue or reinstate such preexisting tax
exemption, provided the following additional requirements have been
met:
(1)
Such unremarried surviving spouse is certified as an unremarried
surviving spouse of a formerly enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service; and
(2)
Such deceased formerly enrolled member had been an enrolled
member of an incorporated volunteer fire company, volunteer fire department,
or incorporated voluntary ambulance service for at least 20 years;
and
(3)
Such deceased formerly enrolled member and unremarried surviving
spouse had been receiving the real property tax exemption applied
for prior to the death of such formerly enrolled member; and
(4)
The unremarried surviving spouse has filed an application to
continue or reinstate the tax exemption sought in this article. Such
application shall be on a form prescribed by the Commissioner of the
New York State Department of Taxation and Finance Office of Real Property
Tax Services and must be filed with the Town of Hamptonburgh Assessor's
office, and the unremarried surviving spouse must maintain their primary
residence in the Town of Hamptonburgh. The application must be filed
with the Town Assessor's office on or before taxable status date;
and
(5)
An officer or authorized representative of the incorporated
volunteer fire company, volunteer fire department, or incorporated
voluntary ambulance service where the deceased former spouse had been
an enrolled member must file with the Town Assessor's office
a sworn certification verifying that such deceased formerly enrolled
member had been an enrolled member of such entity for at least 20
years. The entity certification shall be filed annually with the Town
Assessor's office on or before January 31 of each year.
B.
An unmarried surviving spouse of a deceased formerly enrolled member
who meets all of the requirements set forth above shall qualify for
a continuation of or reinstatement of a tax exemption under this article
to the extent of 10% of the assessed value of his or her real property,
for Town purposes, exclusive of special assessments, as authorized
by this article.
