[Adopted 2-6-2006 by L.L. No. 1-2006]
Editor's Note: This local law also provided that it shall apply to taxable status dated March 1, 2006, and thereafter.
This article is adopted pursuant to Chapter 74 of the Laws of 2005 which added a new § 466-f to the New York State Real Property Tax Law to provide a ten-percent real property tax exemption for qualified members of volunteer fire departments and volunteer ambulance services. Members of volunteer fire departments and ambulance services provide valuable services to the people of the Town of Cornwall. In order to be certified and recertified, such volunteers must undertake numerous hours of training on their own time and frequently at their own expense. The purpose of this exemption is to maintain the ranks of the volunteer corps and encourage volunteers to join. The enabling legislation enacted by the state legislation requires that the Town of Cornwall must adopt a local law in order to afford those volunteers such exemption.
As used in this article the following terms shall have the meanings indicated:
- LIFETIME TAX EXEMPTION
- The aforesaid tax exemption provides to a person who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service with active service for 20 years prior to submitting an application for such tax exemption and has obtained a certificate from such organization certifying to such membership and such active service, which tax exemption shall be provided to such member for the remainder of such member's life as long as such member's primary residence is located within the Town of Cornwall, Orange County, New York.
- QUALIFIED MEMBERS
- An individual who has been an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service for five years prior to submitting an application for tax exemption and has obtained a certificate from such organization certifying to such membership.
- TAX EXEMPTION
- Ten percent of the assessed value of the real property constituting the applicant's primary residence for Town purposes exclusive of special assessments, which exemption shall not exceed $3,000 multiplied by the latest equalization rate available for the assessing unit in which such real property is located.
- The Town of Cornwall.
A qualified member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service shall be afforded a tax exemption as herein defined, provided that:
Such qualified member resides in the Town which is served by such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and
The property upon which such qualified member is seeking this exemption is owned by the qualified member or such qualified member and spouse and is the primary residence of such qualified member and such property is used exclusively for residential purposes. To the extent such property has uses other than residential, such exemption shall apply only to the residential portion of such property; and
Such qualified member files the aforesaid certificate annually with the applicable Town Assessor office on or before the taxable status date on forms to be provided by New York State Board of Real Property Services.