[HISTORY: Adopted by the Town Board of the Town of Mamakating 2-21-2006 by L.L. No. 1-2006. Amendments noted where applicable.]
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[1]]
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.
[1]
Editor's Note: This local law also redesignated former § 174-5 as § 174-8.
[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[1] shall suffer any diminution of such benefit because of the provisions of this chapter.
[1]
Editor's Note: "This local law" refers to L.L. No. 2-2023, adopted 2-21-2023.
[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.