The Real Property Tax Law has been amended by
the addition of a new § 466-a which permits a Town to grant
a partial tax exemption on 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. Said
partial exemption can be up to 10% of the assessed value of such property
for all Town purposes.
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 Town of Stony Point so long as eligibility
requirements as set forth below are met.
Any enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service and who 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 10% 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 the Town.
The unremarried 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.
The unremarried 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 unremarried spouse had been receiving the exemption
at the time of his or her death.
A volunteer firefighter or volunteer ambulance worker must annually,
or on 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 Town of Stony Point, on a form
as prescribed by the New York Commissioner of Taxation and Finance.
The Town of Stony Point must maintain guidelines, available upon request,
as to the requirements of an enrolled volunteer member relating to
this exemption.
The Town of Stony Point 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.
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.