Village of Cobleskill, NY
Schoharie County
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[Adopted 2-28-2005 by L.L. No. 2-2005]
The purpose of this article is to adopt the provisions of Chapter 708 of the Laws of 2004, which amend the Real Property Tax Law by adding a new § 466-e relating to an exemption for certain volunteer fire fighters and ambulance workers in the Village of Cobleskill.
The legislative intent pursuant to Chapter 708 of the Laws of 2004 is to provide an exemption from taxation to the extent of 10% of the assessed value of real property owned by an enrolled member of the volunteer Cobleskill Fire Department, Inc.; provided further, however, that such exemption shall not exceed $3,000 multiplied by the latest state equalization rate for the Village of Cobleskill. To qualify, an individual must have been an enrolled member of the volunteer Cobleskill Fire Department, Inc., for 5 years; the applicant must reside in the Village of Cobleskill, which is served by the volunteer Cobleskill Fire Department, Inc.; and the property must be the primary residence of the applicant. Application for such exemption must be filed with the Assessor for the Town of Cobleskill on or before the taxable status date.
A lifetime 10% exemption shall be provided to a person who has been an enrolled member of the volunteer Cobleskill Fire Department, Inc., with active service for 20 years, as so certified by the volunteer Cobleskill Fire Department, Inc. The exemption shall be granted to the member for the remainder of his or her life as long as his or her primary residence is located within the Village of Cobleskill.
As used in this article, the following terms shall have the meanings indicated:
AN ENROLLED MEMBER, ENROLLED FIRE FIGHTER or ENROLLED VOLUNTEER AMBULANCE WORKER
An enrolled and active member of the volunteer Cobleskill Fire Department, Inc., whose primary residence is situate within the Village of Cobleskill. It shall include members of the volunteer Cobleskill Fire Department Auxiliary. It shall not include honorary members of the volunteer Cobleskill Fire Department.