It is the intent of the Town of New Castle to provide a partial
real property tax exemption to qualifying volunteer firefighters and
ambulance workers and their spouses as set forth in Real Property
Tax Law § 466-a.
All volunteer firefighters and volunteer ambulance workers shall
receive a real property tax exemption worth 10% of the assessed value
of real property owned by such volunteer firefighter and volunteer
ambulance worker and spouse if the following qualifications are met:
A. The volunteer firefighter or ambulance worker resides in the Town
of New Castle, and is an enrolled member of an incorporated volunteer
fire company, fire department, or volunteer ambulance corps which
serves the Town of New Castle;
B. The property is the primary residence of the volunteer firefighter
or ambulance worker and their spouse;
C. The property is used exclusively for residential purposes, however,
any portion of the property not used exclusively for residential purposes
shall be subject to taxation and the remaining portion only shall
be entitled to the exemption as provided by this chapter; and
D. The volunteer firefighter or ambulance worker has been certified
by the Town Assessor as an enrolled member of an incorporated volunteer
fire company, fire department, or voluntary ambulance worker with
at least two years of service.
Any enrolled member of an incorporated volunteer fire company,
fire department or incorporated volunteer ambulance corps servicing
the Town of New Castle who has accrued at least 20 years of service,
and is certified of such by the Town Assessor, shall receive a real
property tax exemption for the remainder of his or her lifetime worth
10% of the assessed value of the real property, so long as their primary
residence remains within the Town of New Castle; such exemption may
only be applied to said primary residence.
Un-remarried spouses of deceased volunteer firefighters or volunteer
ambulance workers shall receive a real property tax exemption for
the remainder of his or her lifetime worth 10% of the assessed value
of real property if the following qualifications are met:
A. The un-remarried spouse is certified by the Town Assessor as an un-remarried
spouse of a deceased enrolled member of a incorporated volunteer fire
company, fire department or incorporated volunteer ambulance corps
which serves the Town of New Castle;
B. The deceased volunteer was an enrolled member for at least 20 years;
and
C. The deceased volunteer and un-remarried spouse were receiving an
exemption under this chapter for such property prior to the death
of the volunteer firefighter or ambulance worker.
Un-remarried spouses of volunteer firefighters or volunteer
ambulance workers killed in the line of duty shall receive a real
property tax exemption for the remainder of his or her lifetime worth
10% of the assessed value of real property if the following qualifications
are met:
A. The un-remarried spouse is certified by the Town Assessor as an un-remarried
spouse of an enrolled member of a incorporated volunteer fire company,
fire department or incorporated volunteer ambulance corps which serves
New Castle and was killed in the line of duty;
B. The volunteer who was killed in the line of duty was an enrolled
member for at least five years; and
C. The volunteer firefighter or ambulance worker and un-remarried spouse
were receiving an exemption under this chapter for such property prior
to the volunteer being killed in the line of duty.
An application to receive a partial real property tax exemption
under this chapter shall be filed with the Town Assessor on or before
the taxable status date on a form as prescribed by the New York State
Taxation and Finance Commissioner.
No volunteer firefighter or volunteer ambulance worker who received
a partial real property tax exemption under the Town Code and state
law prior to this chapter going into effect shall suffer any diminution
of such benefit because of the provisions of this chapter.