Village of Cobleskill, NY Article V Tax Exemption for Volunteer Firefighters and Ambulance Workers

[Adopted 4-16-2023 by L.L. No. 1-2023[1]]

[1] Editor's Note: This local law also superseded former Art. V, Tax Exemption for Volunteer Fire Fighters and Ambulance Workers, adopted 2-28-2005 by L.L. No. 2-2005.

§ 140-22 Grant of exemption.

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.

§ 140-23 Eligibility.

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.

§ 140-24 Grant of lifetime exemption.

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.

§ 140-25 Eligibility for unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty.

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.

§ 140-25.1 Grant of lifetime exemption for unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers.

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.

§ 140-25.2 Application.

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.

§ 140-25.3 No diminution of benefits.

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.

§ 140-25.4 Validity and severability.

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.

§ 140-25.5 Effective date.

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.