As used in this article, the following terms
shall have the meanings indicated:
ENROLLED MEMBER
An enrolled member of a fire/ambulance company in the Village
of Fayetteville.
FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Village of Fayetteville.
Pursuant to the provisions of Real Property
Tax Law § 466-g, real property which is the primary residence
of an enrolled member, or an enrolled member and such member's spouse,
shall be entitled to an exemption from all Village real property taxes,
exclusive of special assessments, to the extent of 10% of the assessed
value of such property; provided, however, that such exemption shall
in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property is located.
Qualifications for annual exemption:
A. The applicant must reside in the Village of Fayetteville;
B. The property is the primary residence of the applicant;
C. The property must be 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 article.
D. The applicant has been certified by the authority
having jurisdiction for the Village fire/ambulance company as an enrolled
member of such fire/ambulance company for at least five years.
Qualifications for lifetime exemption:
A. The applicant must reside in the Village;
B. The property is the primary residence of the applicant;
C. The applicant has been certified by the authority
having jurisdiction for a Village fire/ambulance company as an enrolled
member of such fire/ambulance company for at least 20 years;
D. The property must be 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 article.
The Village shall adopt by resolution the procedure
for the certifications required by this article.