[Added 4-27-2006 by L.L. No. 1-2006]
This article shall be known as the "Real Property
Tax Exemption for Volunteer Firefighter Property and Volunteer Ambulance
Workers in the Village of North Syracuse."
By this article, the Village Board seeks to
amend the Village of North Syracuse Code, to provide a tax exemption
on real property owned by members of volunteer fire companies or voluntary
ambulance services in the Village of North Syracuse.
Real property which is the primary residence
of and is owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated volunteer ambulance
service or such enrolled member and spouse residing in the Village
of North Syracuse, shall be exempt from taxation in accordance with
§ 466-c of the Real Property Tax Law (Chapter 440 of the
Laws of 2002), such exemption to be limited to 10% of the assessed
value of the property, exclusive of special assessments. 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.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service unless:
A.
The applicant resides in the Village of North Syracuse;
B.
The property is the primary residence of the applicant;
C.
The property is 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 section; and
D.
The applicant has been certified by the Village of
North Syracuse as an enrolled member of such incorporated volunteer
fire department for at least five years but less than 20 years or
the applicant has been certified by the Village of North Syracuse
as an enrolled member of such incorporated voluntary ambulance service
for at least five years. The Village of North Syracuse shall determine
the procedure for certification by resolution duly adopted. Absent
such resolution, a duly authorized certification of the incorporated
volunteer fire department or ambulance service of such enrollment
shall be deemed the certificate required hereunder.
Any enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who accrues more than 20 years of active service and is so
certified by the Village of North Syracuse, shall be granted the ten-percent
exemption as authorized by this section for the remainder of his or
her life as long as his or her primary residence is located within
this state.
An applicant for the exemption provided for
hereunder shall file an annual application with the assessor for the
Village of North Syracuse (Town of Cicero or Town of Clay currently)
on a form prescribed by the New York State Board of Equalization and
Assessment. The application must be filed on or before the taxable
status date.
Any applicant who is a volunteer fire fighter
or volunteer ambulance worker and who by reason of such status is
receiving any benefit under the provisions of New York State Tax Law
Article 4 on the effective date of this article shall not suffer any
diminution of such benefit because of the provisions of this article.
In the event the New York State Legislature
enacts any provision authorizing adoption of greater or expanded real
property tax exemption benefits for volunteer fire fighters or ambulance
workers qualifying hereunder, the provisions hereof may be amended
by resolution of the Village Board in order to implement any such
greater or expanded benefits.
