[Adopted 9-22-2005 by L.L. No. 11-2005]
Volunteer firefighters and ambulance corps personnel in the Town of Goshen provide a valuable service to members of the community. These workers absorb many costs over the years including training and cost of being certified and recertified. This exemption will help offset those costs and also encourage more local residents to become members of these volunteer organizations since they would receive a meaningful reduction of their taxes.
This local law is enacted pursuant to the authority of § 466-f of the Real Property Tax Law of New York State, which in turn was enacted by the Orange County Legislature in 2005.
The property tax exemption shall equal 10% of the assessed value of the property, to a maximum of $3,000, multiplied by the latest state equalization rate for the Town of Goshen.
For the purpose of qualifying for this exemption, a person must be certified by the Fire Chief or the Captain of the Ambulance Corps, as being 1) an enrolled member of the incorporated volunteer fire company or incorporated volunteer ambulance corps in the Town of Goshen; 2) having been on active duty status for at least five years; and 3) having current state certification as a volunteer fire fighter, volunteer ambulance driver or emergency medical technician (EMT).
The applicant for the exemption must reside in the Town of Goshen and in the Goshen Fire District where he or she is a volunteer firefighter, or in the Goshen Volunteer Ambulance Corps District, in the Town of Goshen, where he or she is a volunteer ambulance worker.
A parcel of real property must satisfy the following requirements to qualify for the exemption provided for herein:
A. 
The premises must be used solely as the primary residence of the qualified volunteer firefighter or volunteer ambulance corps, personnel; and
B. 
The exemption shall not apply to any part of the premises that is not in a residential use; and
C. 
The premises must be located within the Town of Goshen Fire District or Ambulance District in the Town of Goshen where the owner is a certified fire fighter or ambulance personnel.
A. 
The certification of active status of volunteer firefighters and volunteer ambulance personnel by the Fire Chief and Captain of the Ambulance Corps shall be filed with the Assessor of the Town of Goshen prior to February 1 each year. A copy of such certification shall also be mailed to each person on the certification list, prior to February 1, with instructions to each to obtain an application for exemption from the Town of Goshen Assessor, and that filing of the application must be prior to March 1 of the year for which the exemption is desired, and that the exemption must be renewed annually by filing such forms with the Assessor before March 1 of each year.
B. 
Any volunteer fire fighter or volunteer ambulance worker whose volunteer fire department or volunteer ambulance corps. has initiated a service award program pursuant to Article 11-AA or Article 11-AAA of the General Municipal Law must have participated in at least 10% of Fire Department or ambulance responses in the prior calendar year to qualify for the property tax exemption in the following calendar year.
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service within the Town of Goshen 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 § 86-3 for the remainder of his or her life as long as his or her primary residence is located within the Town of Goshen.