[Adopted 9-11-2003 by L.L. No. 7-2003]
The purpose of this article is to extend the real property tax exemption authorized by § 466-d of the Real Property Tax Law (Chapter 142 of the Laws of 2003) to volunteer firefighters and ambulance workers for purposes of Town taxation.
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for Town and Town special district purposes, exclusive
of special assessments, pursuant to Real Property Tax Law § 466-d.
The exemption shall in no event exceed $3,000 per year multiplied
by the latest state equalization rate for the Town as provided by
Real Property Tax Law § 466-d(3)(7).
For purposes of administrating the real property
tax exemption under this article, the Assessor shall establish the
procedure by which the authority having jurisdiction for the incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service shall certify the eligible enrolled members to the
Assessor.
[Amended 8-10-2017 by L.L. No. 4-2017]
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 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 Real Property Tax Law § 466-d
for the remainder of his or her life and the life of an unremarried
spouse as long as his or her primary residence or the primary residence
of an unremarried spouse is located within the Town provided by Real
Property Tax Law § 466-d(3).
