[Adopted 11-14-2007 by L.L. No. 9-2007]
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse residing
in the Town of Lloyd shall be exempt from taxation to the extent of
10% of the assessed value of such property for Town purposes, exclusive
of special assessments, provided further, however, that such exemption
shall in no event exceed $3,000 multiplied by the latest state equalization
rate for the Town of Lloyd.
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.Â
The applicant resides in the Town;
B.Â
The property is the primary residence of the applicant;
C.Â
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 article; and
D.Â
The applicant 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. It shall be the
duty and responsibility of the Town of Lloyd Assessor and Town Board
to determine the procedure for certification.
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 this section for the remainder of his or her life.
Application for such exemption shall be filed
with the Assessor on or before the taxable status date on a form as
prescribed by the state board.
No applicant who is a volunteer firefighter
or volunteer ambulance worker who by reason of such status is receiving
any benefit under the provisions of this article on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this section.
This article shall become effective on January
1, 2008.
