[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:
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 Deerpark, Orange County.
QUALIFIED MEMBER
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.
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.