Town of Tonawanda, NY
Erie County
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Table of Contents
Table of Contents
[Adopted 8-25-2003 by L.L. No. 4-2003]

§ 189-28 Legislative authority.

This article is enacted pursuant to the authority granted to the Town Board of the Town of Tonawanda in § 466-c of the New York State Real Property Tax Law, which authorizes local municipalities to establish a partial real property tax exemption for real property owned by eligible enrolled members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service, or such enrolled member and spouse.

§ 189-29 Purpose.

This article is intended to establish a partial real property tax exemption for eligible enrolled members of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service as authorized by § 466-c of the New York State Real Property Tax Law. Such exemption will serve to acknowledge the service performed by these volunteers and may encourage recruitment of new members and the retention of current volunteers.

§ 189-30 Scope of exemption.

Real property owned by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service, or such enrolled member and spouse, shall be exempt from taxation to the extent of 10% of the assessed value of such real property for town, part town and special district purposes, exclusive of special assessments. However, the exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessing unit in which the real property is located. No applicant for such exemption who is a volunteer fire fighter or volunteer ambulance worker, who by reason of such status is receiving a tax benefit under Article 4 of the New York State Real Property Tax Law, shall suffer any diminution of such benefit because of the enactment of this property tax exemption.

§ 189-31 Filing.

Application for such exemption shall be filed annually with the Town of Tonawanda Assessor's office, on or before the taxable status date of May 1 of each year on a form prescribed by the New York State Office of Real Property Services.

§ 189-32 Eligibility.

Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service unless:
A. 
The applicant for such exemption resides within the Town of Tonawanda, and the Town of Tonawanda is served by such incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service;
B. 
The property is the primary residence of the applicant for such exemption;
C. 
The property is used exclusively for residential purposes; provided, however, a pro rata exemption will be granted to the extent that the property is used for other purposes;
D. 
The applicant for such exemption has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least five years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least five years. The Town Board shall, by resolution, determine the procedure for certification.

§ 189-33 Lifetime exemption.

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 authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall be granted the ten-percent exemption, as authorized by § 466-c of the New York State Real Property Tax Law, for the remainder of his or her life, as long as his or her primary residence is located within Erie County.