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.
[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.
[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.
[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.
[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.
[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.