Village of Carthage, NY
Jefferson County
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Table of Contents
Table of Contents
Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or voluntary ambulance service or such enrolled member and spouse residing in the Village of Carthage shall be entitled to an exemption from real property taxation to the extent of 10% of the assessed value of such property for Village taxes exclusive of special assessments, but in no event may such exemption exceed $3,000 multiplied by the latest state equalization rate for the Village.
This exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in the Village unless:
A. 
The applicant resides in the Village of Carthage and is a member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service.
B. 
The property on which the exemption is sought is the primary residence of the applicant.
C. 
The property is used exclusively for residential purposes; provided, however, in the event 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 only the remaining portion shall be entitled to the exemption provided by this article.
D. 
The applicant has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least five years or the applicant has been certified by the authority having jurisdiction in the incorporated voluntary ambulance service as an enrolled member of such voluntary ambulance service for at least five years. It shall be the duty or the responsibility of the Assessor to determine the procedure for certification.
An older 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 of the jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service shall be granted the ten-percent exemption as authorized by this article for the remainder of his/her life as long as his/her primary residence is located within the Village of Carthage.
Application for exemption must be filed with the Assessor on or before the taxable status date each year on a form that is prescribed by the State Board.