An exemption of up to 10% of assessed value of property owned
by an eligible person as set forth below is hereby granted from taxation
with respect to Village charges, exclusive of special assessments.
Such exemption shall be granted to an enrolled member of the
Cobleskill Volunteer Fire Department, Inc., or the Cobleskill Rescue
Squad, Inc., residing in such village, provided:
A. The applicant resides in the Village of Cobleskill;
B. The property is the primary residence of the applicant;
C. The property is used exclusively for residential purposes; provided,
however, that 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 the remaining
portion only shall be entitled to the exemption provided by this section;
and
D. The applicant has been certified by the Village as an enrolled member
of the Cobleskill Volunteer Fire Department, Inc., for at least five
years, or the applicant has been certified by the Village as an enrolled
member of the Cobleskill Rescue Squad, Inc., for at least five years.
The applicant must submit proof of such certification together with
the application for an exemption to be filed with the assessor for
the Town of Cobleskill on or before taxable status date.
Any enrolled member of the Cobleskill Volunteer Fire Department,
Inc., or the Cobleskill Rescue Squad, Inc., who accrues more than
20 years of active service and is so certified by the Village shall
be granted a 10% exemption as authorized by this article for the remainder
of his or her life as long as his or her primary residence is located
within the village.
Allowing for the continuance of an exemption or reinstatement
of a pre-existing exemption claimed under such statutes by an enrolled
member of the Cobleskill Volunteer Fire Department, Inc., or the Cobleskill
Rescue Squad, Inc., to such deceased enrolled member's unremarried
spouse if such member is killed in the line of duty; provided, however,
that:
A. Such unremarried spouse is certified by the Village as an unremarried
spouse of an enrolled member of the Cobleskill Volunteer Fire Department,
Inc., or the Cobleskill Rescue Squad, Inc., who was killed in the
line of duty; and
B. Such deceased volunteer had been an enrolled member for at least
five years; and
C. Such deceased volunteer had been receiving the exemption prior to
his or her death.
Allowing for the continuance or reinstatement of a pre-existing
lifetime exemption to an unremarried spouse of a deceased enrolled
member of the Cobleskill Volunteer Fire Department, Inc., or the Cobleskill
Rescue Squad, Inc.; provided, however, that:
A. Such unremarried spouse is certified by the Village as an unremarried
spouse of a deceased enrolled member of the Cobleskill Volunteer Fire
Department, Inc., or the Cobleskill Rescue Squad, Inc.; and
B. Such deceased volunteer had been an enrolled member for at least
20 years; and
C. Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
Application for such exemption shall be filed with the Assessor
for the Town of Cobleskill on or before the taxable status date on
a form as prescribed by the State Board of Real Property Services.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of Article 4 of the Real Property Tax Law on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this article.
Should any word, section, clause, paragraph, sentence, part
or provision of this article be declared invalid by a Court of competent
jurisdiction, such determination shall not affect the validity of
any other part hereof.
This article, after its adoption by the Board of Trustees of
the Village of Cobleskill, shall take effect immediately upon its
filing with the Office of the Secretary of State of the State of New
York and shall apply to taxable status dates occurring on or after
such date.