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.
[Amended 2-21-2023 by L.L. No. 2-2023]
Residential incorporated real property owned by an enrolled
member of an volunteer fire company, volunteer fire department or
incorporated voluntary ambulance service or such enrolled member and
spouse shall be exempt from taxation and assessments levied by the
Town to the extent of 10% of the assessed value of such property,
exclusive of special assessments, subject to the requirements set
forth in this chapter.
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 and the principal
service area of the volunteer fire company, volunteer fire department
or incorporated voluntary ambulance service of which he or she is
an enrolled member is in the Town of Mamakating;
[Amended 2-21-2023 by L.L. No. 2-2023]
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, fire
department, or voluntary ambulance service as an enrolled member who
has served such incorporated volunteer fire company, fire department,
or voluntary ambulance service for at least two years. The form of
the certification shall be in writing on the official stationery of
the volunteer fire company, fire department, or voluntary ambulance
service and shall be executed by the Chief or President of same, in
his or her official capacity. The applicant must submit such certification
together with the tax exemption application.
[Amended 2-21-2023 by L.L. No. 2-2023]
[Amended 2-21-2023 by L.L. No. 2-2023]
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 County of Sullivan.
[Added 2-21-2023 by L.L. No. 2-2023]
The property tax exemption authorized by this chapter and granted
to an enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service shall, upon
application, be continued to such deceased enrolled member's unremarried
spouse if such member is killed in the line of duty, provided that:
A. Such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service as an unremarried spouse of such enrolled member
who was killed in the line of duty;
B. Such deceased
volunteer had been an enrolled member for at least five years; and
C. Such deceased
volunteer had been receiving the exemption prior to his or her death.
[Added 2-21-2023 by L.L. No. 2-2023]
The property tax exemption authorized by this chapter and granted
to an enrolled member of an incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service shall, upon
application, be continued to such deceased enrolled member's unremarried
spouse, provided that:
A. Such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service as an unremarried spouse of such enrolled member;
B. Such deceased
volunteer had been an enrolled member for at least 20 years; and
C. Such deceased
volunteer and unremarried spouse had been receiving the exemption
for such property prior to the death of such volunteer.
[Added 2-21-2023 by L.L. No. 2-2023]
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 Article 4 of the state Real Property Tax Law on
the effective date of this local law shall suffer any diminution of such benefit because of
the provisions of this chapter.
[Amended 2-21-2023 by L.L. No. 2-2023]
Application for such exemption shall be filed with the Assessor
on or before the taxable status date of each year on a form as prescribed
by New York State, except filing until March 10 shall be permitted
in 2023.