Town of Mamakating, NY
Sullivan County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Mamakating 2-21-2006 by L.L. No. 1-2006. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 172.
Tax exemption for veterans — See Ch. 173.
The purpose of this chapter is to help volunteer fire companies and ambulance corps to retain and attract qualified personnel, as these volunteers provide critical life-saving services to our community at no cost. The Town of Mamakating has greatly benefitted from the services these volunteers provide and from the cost savings achieved as a result of not having a paid force. The Town of Mamakating hopes that by providing these individuals with such a tax incentive, the brave and selfless acts they perform on a daily basis will be acknowledged.
Enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or such enrolled member and spouse, shall be exempt from real property taxation to the extent of 10% of the assessed value of such property, as hereinafter provided, 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 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 residing in the Town of Mamakating, or such an enrolled member and his or her spouse, unless:
A. 
The applicant resides in the Town of Mamakating, which such Town is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
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 member of such incorporated 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 form of the certification shall be in written form on the official stationery of the volunteer fire company or fire department or incorporated voluntary ambulance service and shall be executed by the Chief or President of same, in his or her official capacity.
Any enrolled member of an incorporated volunteer 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 chapter for the remainder of his or her life as long as his or her primary residence is located within the Town of Mamakating.
Application for such exemption shall be filed with the Assessor of the Town of Mamakating, on or before the taxable status date, on a form as prescribed by the State Board of Equalization and Assessment.