[Adopted at time of adoption of Code (see Ch. 1, General Provisions,
Art. II).]
This article shall be known as "A Local Law to Allow Enrolled Volunteer
Fire Fighters and Volunteer Ambulance Workers to be Eligible for a Real Property
Tax Exemption."
The New York State Legislature has, heretofore, pursuant to Chapter
315 of the Session Laws of 2001, amended the Real Property Tax Law to authorize
municipalities to permit enrolled volunteer fire fighters and volunteer ambulance
workers to be eligible for a real property tax exemption as is more particularly
set forth in Real Property Tax Law § 466-b.
This article provides that a primary residence owned by an enrolled
member of an incorporated volunteer fire company, volunteer fire department
or incorporated volunteer ambulance service shall be exempt from taxation
to the extent of 10% of the assessed value of such property for county purposes,
exclusive of special assessments, 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 and further
subject to the limitations placed thereupon by Real Property Tax Law § 466-b.
As used in this article, the following terms shall have the meanings
indicated:
An enrolled and active member of an incorporated volunteer fire company
or a volunteer fire department whose primary residence is situate within the
district or municipality served by the fire department that he or she is enrolled
in. An "enrolled fire fighter" shall not include members of a fire department
auxiliary, fire marshals, retired or honorary members of a department or fire
district commissioners or officers who are not also active fire fighters required
and/or certified to fight fires in a given year.
An enrolled and active member of an incorporated voluntary ambulance
service whose primary residence is situate within the district or municipality
served by the volunteer ambulance service that he or she is enrolled in. An
"enrolled volunteer ambulance worker" shall not include members of an ambulance
service auxiliary, retired or honorary members of a service or commissioners
or officers thereof who are not also active certified volunteer ambulance
members.
A.
For Village real property taxes levied by the Village
of Pulaski, exclusive of special assessments, an enrolled fire fighter or
enrolled volunteer ambulance worker herein shall be eligible to receive the
maximum exemption allowable pursuant to Real Property Tax Law § 466-b(1)
and this article provided that an appropriate application together with a
certification from the appropriate jurisdiction of his or her status and such
other and further proof as required by the Real Property Tax Law. An applicant's
property, or the property of an applicant and spouse, shall be exempt from
taxation to the extent of 10% of the assessed value of such property for Village
purposes, exclusive of special assessments, however, that such exemption shall,
in no event, exceed $3,000 multiplied by the latest state equalization rate
for the Village of Pulaski. There shall be no lifetime or twenty-year exemption
under this article as is otherwise provided for by Real Property Tax Law § 466-b(3)
B.
An enrolled volunteer fire fighter or volunteer ambulance
worker shall only be eligible to receive one exemption under this article.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, volunteer fire department or voluntary ambulance service
or such enrolled member and spouse unless:
A.
The applicant, or applicant and spouse, resides in the
city, town or village which is served by such incorporated volunteer fire
company, volunteer fire department, or voluntary ambulance service;
B.
The property is the primary residence of the applicant,
or applicant and spouse;
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, or the residence of applicant and
applicant's spouse, 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 incorporated volunteer fire company, fire department
or voluntary ambulance service as an enrolled member of such incorporated
volunteer fire company, fire department, or voluntary ambulance service for
at least five years and remains an active, enrolled member; and
E.
Applicants shall use the uniform application to be promulgated
by the Oswego County Real Property Tax Director for the procedure for certification
under this section, which shall be filed on or before the taxable status date
with the Town Assessor, and affirmed under penalty of perjury by both the
applicant and an appropriate representative of the authority having jurisdiction
for the volunteer fire company, fire department or voluntary ambulance service
in order to enable an applicant, or applicant and spouse, to be eligible for
said exemption in any given year.
This article and any exemption granted hereunder shall expire on December
31, 2007.
