[Adopted 9-12-2005 by L.L. No. 2-2005[1]]
[1]
Editor's Note: This local law also stated
that it shall take effect on the first of January next succeeding
the date on which it became law and shall apply to the assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
By this article, the Town Board seeks to amend
the Town of Salina Code to provide a tax exemption on real property
owned by members of volunteer fire companies or voluntary ambulance
services in the Town of Salina.
Real property which is the primary residence
of and is owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated volunteer ambulance
service or such enrolled member and spouse residing in the Town of
Salina shall be exempt from taxation in accordance with § 466-c
of the Real Property Tax Law (Chapter 440 of the Laws of 2002), such
exemption to be limited to 10% of the assessed value of the property,
exclusive of special assessments. Such exemption shall in no event
exceed $3,000 multiplied by the latest state equalization rate for
the Town of Salina.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service unless:
A.
The applicant resides in the Town of Salina;
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 section; and
D.
The applicant has been certified by the Town of Salina
as an enrolled member of such incorporated volunteer fire department
for at least five years but less than 20 years or the applicant has
been certified by the Town of Salina as an enrolled member of such
incorporated voluntary ambulance service for at least five years.
It shall be the duty and responsibility of the Town of Salina to determine
the procedure for certification by resolution duly adopted.
Any enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who accrues more than 20 years of active service and is so
certified by the Town of Salina shall be granted the ten-percent exemption
as authorized by this section for the remainder of his or her life
as long as his or her primary residence is located within this state,
provided that the Town Board of the Town of Salina, after a public
hearing, adopts a local law, ordinance or resolution providing therefor.
An applicant for the exemption provided for
hereunder shall file an annual application with the Town of Salina
on a form prescribed by the New York State Board of Equalization and
Assessment. The application must be filed on or before the taxable
status date.
Any applicant who is a volunteer firefighter or volunteer ambulance worker and who by reason of such status is receiving any benefit under the provisions of New York State Real Property Tax Law Article 4 on the effective date of this Chapter 215, Article VIII, shall not suffer any diminution of such benefit because of the provisions of this Chapter 215, Article VIII.
