[Adopted 2-2-2006 by L.L. No. 1-2006]
The Wilton Town Board recognizes the roles of
the volunteer fire fighters and ambulance workers in securing the
safety and well-being of our communities. The Wilton Town Board hereby
finds that it is in the best interests of the Town of Wilton to encourage
volunteerism for said purposes. The New York State Legislature has
amended the Real Property Tax Law, in § 466-g, to authorize
the Town to permit enrolled volunteer fire fighters and volunteer
ambulance workers to be eligible for a real property tax exemption.
To that end, by providing the following exemption it is the intent
to so encourage volunteerism for our various fire and ambulance companies.
A.
Real property owned by an individual who has been
an enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service in the Town
of Wilton and who resides in Wilton shall be exempt from taxation
to the extent of 10% of the assessed value of such property for Town
purposes, exclusive of special assessments; provided, however, that
such exemption shall in no event exceed $3,000 multiplied by the latest
state equalization rate for the assessing unit in which such real
property is located.
B.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in such Town
unless:
(1)
The applicant resides in the city, town or village
which is served by such incorporated volunteer fire company or fire
department or incorporated ambulance service;
(2)
The property is the primary residence of the applicant;
(3)
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
(4)
The incorporated volunteer fire company or fire department
or incorporated voluntary ambulance service has certified that the
applicant has been an enrolled member of such incorporated voluntary
fire company, or fire department, or incorporated voluntary ambulance
service for at least five years and remains an active enrolled member.
C.
Application for such exemption shall be filed with
the Assessor on or before the taxable status date on a form as prescribed
by the state board.
D.
No applicant who is a volunteer fire fighter or volunteer
ambulance worker who by reason of such status is receiving any benefit
under the provisions of this article on the effective date of this
section shall suffer any diminution of such benefit because of the
provisions of this section.