[Adopted 2-23-2006 by Res. No. R2006-88; amended in its entirety 10-12-2023 by L.L. No. 5-2023]
The purpose of this article is to provide a partial exemption
from taxation imposed by the Town of Warwick upon real property situated
within the Town of Warwick owned by persons who voluntarily serve
as members of any of the districts under the parameters set forth
herein, pursuant to the authority vested in the Town by § 466-a
of the Real Property Tax Law of the State of New York.
A.Â
Real property in the Town of Warwick owned and resided in by an enrolled
member and/or spouse of a volunteer fire company, fire department
or ambulance corps of any of the districts shall be exempt from taxation
to the extent of 10% of the assessed value of such property for Town
purposes, exclusive of special assessments.
B.Â
Such exemption shall be granted to an enrolled member of any of the
districts if:
(1)Â
The property is within the Town of Warwick and is the primary residence
of the applicant; and
(2)Â
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, the nonresidential portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption
provided by this section; and
(3)Â
The applicant has been certified by the authority having jurisdiction
for the district in question as an enrolled member of said district
having served a minimum of two consecutive years of service. The Chief
of the district, or his/her designee, shall provide a list of eligible
members for the exemption established hereunder utilizing the official
service records of each applicant. This list will be provided to the
Town Board by February 15 of the year prior to the year for which
the exemption is sought.
Any enrolled member of any of the districts who accrues more
than 20 years of active service and is so certified by the Town Board
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 of Warwick.
A.Â
Unremarried spouses of volunteer firefighters or ambulance corps
members having died in the line of duty shall be entitled to continue
the partial exemption granted hereunder; provided, however, that:
(1)Â
Such unremarried spouse is certified by the Town of Warwick as an
unremarried spouse of an enrolled member of any of the districts who
died in the line of duty; and
(2)Â
Such deceased volunteer had been an enrolled member for at least
five years; and
(3)Â
Such deceased volunteer had been receiving the exemption at the time
of his or her death.
A.Â
Unremarried spouses of deceased volunteer firefighters or ambulance
corps members shall be entitled to continue the partial exemption
granted hereunder; provided, however, that:
(1)Â
Such unremarried spouse is certified by the Town of Warwick as an
unremarried spouse of an enrolled member of any of the districts who
is deceased; and
(2)Â
Such deceased volunteer had been an enrolled member for at least
20 years; and
(3)Â
Such deceased volunteer and unremarried spouse had been receiving
the exemption at the time of his or her death.
A volunteer firefighter or ambulance corps member or qualifying
spouse must annually, on or before the applicable taxable status date,
file an application, with a letter from the department or corps in
which they serve indicating length of service, for such property tax
exemption with the assessor responsible for preparing the assessment
roll for the Town of Warwick, on a form as prescribed by the New York
State Commissioner of Taxation and Finance and acceptable to The Town
of Warwick.
