[Adopted 5-15-2008 by L.L. No. 1-2008]
Volunteer firefighters and volunteer ambulance
workers in the Town of Wawarsing provide a valuable service to the
community. These workers absorb many costs over the years, including
training and continuing certifications. This limited property tax
exemption will help offset those costs and is intended to encourage
more local residents to become members of these volunteer organizations.
This article is enacted pursuant to the authority
of § 466-h of the New York State Real Property Tax Law.
Qualifying real property shall be exempt from
taxation to the extent of 10% of the assessed value of the property,
provided that such exemption shall not exceed $3,000 multiplied by
the latest state equalization rate for the Town of Wawarsing.
Such exemption shall not be granted unless:
A.
The applicant is an enrolled and active member of
an incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service that serves the Town of Wawarsing, and
the applicant resides in the Town of Wawarsing;
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 chapter; and
D.
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled and active 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 volunteer ambulance service as an enrolled and
active member of such incorporated voluntary ambulance service for
at least five years.
The qualified member shall file the application
for such exemption and the aforesaid certificate with the Town Assessor,
on or before the taxable status date, on a form as prescribed by the
State Board. Said application and certificate must be filed annually
on or before the taxable status date.
Any enrolled and active member of an incorporated volunteer fire company or 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 or fire department or incorporated voluntary ambulance service shall be granted the property tax exemption as authorized by § 99-13 for the remainder of his or her life as long as his or her primary residence is located within the Town of Wawarsing. Such exemption shall continue for the lifetime of an unremarried spouse of a deceased volunteer who qualified for such lifetime exemption, upon property certification of such status and for so long as the spouse remains unremarried and occupies such property as a primary residence.
