Village of Manlius, NY Article VIII Exemption for Volunteer Firefighters and Ambulance Workers

[Adopted 12-13-2005 by L.L. No. 8-2005[1]]

[1] Editor's Note: This local law provided an effective date of 1-1-2006.

§ 89-40 Definitions.

As used in this article, the following terms shall have the meaning indicated:

ENROLLED MEMBER

An enrolled member of a fire/ambulance company in the Village of Manlius.

FIRE/AMBULANCE COMPANY

Any incorporated volunteer fire company, incorporated volunteer fire department, or incorporated volunteer ambulance service serving the Village of Manlius.

§ 89-41 Grant of exemption.

[Amended 2-7-2023 by L.L. No. 2-2023]

An exemption of 10% of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Village of Manlius as long as eligibility requirements are met.

§ 89-42 Eligibility requirements.

[Amended 2-7-2023 by L.L. No. 2-2023]

Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, provided that:

A. The property is owned by the volunteer firefighter or volunteer ambulance worker;

B. The property is the primary residence of the volunteer firefighter or volunteer ambulance worker;

C. The property is used exclusively for residential purposes;

D. The volunteer firefighter or volunteer ambulance worker resides in the Village of Manlius and the Village is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;

E. The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and

F. The volunteer firefighter or volunteer ambulance worker meets the minimum service requirement established by the Village of Manlius, which is hereby established as five years.

§ 89-43 Application and certification.

[Amended 2-7-2023 by L.L. No. 2-2023]

A. A volunteer firefighter or volunteer ambulance worker must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Village of Manlius, on a form as prescribed by the New York State Commissioner of Taxation and Finance. The Village of Manlius must maintain written guidelines, available upon request, as to the requirements of an enrolled volunteer member relating to this exemption.

B. Certification. The Village Clerk must annually file with the assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member' s address of residence.

§ 89-44 No diminution of benefits.

[Amended 2-7-2023 by L.L. No. 2-2023]

An applicant who is receiving any benefit pursuant to Article 4 of the Real Property Tax Law as of the effective date of this article shall not have any of those benefits diminished because of this article.

§ 89-45 Lifetime exemption and surviving spouse benefits.

[Amended 2-7-2023 by L.L. No. 2-2023]

A. Grant of lifetime exemption. Any eligible enrolled member who accrues more than 20 years of active volunteer service (as certified by the authority having jurisdiction) shall be granted the 10% exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within the Village of Manlius.

B. Un-remarried spouse of enrolled member killed in the line of duty. The un-remarried surviving spouse of a deceased enrolled member killed in the line of duty, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least five years and had been receiving the exemption at the time of his or her death.

C. Un-remarried spouse of deceased enrolled member. The un-remarried surviving spouse of a deceased enrolled member, as certified by the authority having jurisdiction, is qualified to continue to receive an exemption, as long as the deceased volunteer had been an enrolled member for at least 20 years and the deceased volunteer and un-remarried spouse had been receiving the exemption at the time of his or her death.