[Adopted 12-19-2005 by L.L. No. 7-2005]
This article is adopted pursuant to Chapter
74 of the Laws of 2005 of the State of New York which added a new
§ 466-f to the New York State Real Property Tax Law to provide
a 10% 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 Deerpark, Orange County. 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 Legislature requires that localities must adopt a local
law in order to afford those volunteers such exemption.
As used in this article the following terms
shall have the meaning indicated:
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 Deerpark, Orange County.
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.
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.
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:
A.
Such qualified member resides in the village or town
which is served by such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; and
B.
The property upon which such qualified member is seeking
this exemption 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
C.
Such qualified member files the aforesaid certificate
annually with the applicable Assessor's office on or before the taxable
status date on forms to be provided by the State Board.
