[Adopted 2-2-2006 by L.L. No. 1-2006]
This article is to provide a ten-percent exemption to the assessment
on real property owned by members of volunteer fire departments and
voluntary ambulance services in the Town of Montgomery.
A.
This article is adopted pursuant to § 466-f of 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.
B.
Members of volunteer fire departments and ambulance services provide
valuable services to the people of 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.
C.
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 a local law be adopted by any
municipality which determines to provide for such exemption.
As used in this article, the following terms shall have the
meanings indicated:
The aforesaid tax exemption provided 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 Orange
County.
A person who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years immediately prior to submitting an
application for tax exemption and has obtained a certificate from
such organization certifying to such membership and to participation
and/or attendance levels established for such qualification.
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 (or person satisfying the criteria for lifetime
exemption) 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 person resides in the Town which is served by such
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service;
B.
The property upon which such qualified person 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 person 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 of Real Property Services.[1]
[1]
Editor's Note: "State Board of Real Property Services" has
been statutorily updated to "Commissioner."
