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.
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.