[Adopted 2-24-2005 by L.L. No. 1-2005]
The purpose of this article is to adopt the
provisions of Chapter 708 of the Laws of 2004, which amended the Real
Property Tax Law by adding a new § 466-e relating to an
exemption for certain volunteer firefighters and ambulance workers
in Schoharie County.
The legislative intent pursuant to Chapter 708
of the Laws of 2004 is to provide an exemption from taxation to the
extent of 10% of the assessed value of real property owned by an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service; provided, however, that
such exemption shall not exceed $3,000 multiplied by the latest state
equalization rate for the assessing unit in which such real property
is located. To qualify, an individual must have been an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service for five years; the applicant must reside
in the city, town, village or school district which is served by such
fire company, fire department or ambulance service; and the property
must be the primary residence of the applicant. Application for such
exemption must be filed with the assessor for the Town in which the
applicant resides on or before taxable status date.
A lifetime 10% exemption shall be provided to
a person who has been an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
company with active service for 20 years, as so certified by the authority
having jurisdiction for such company or department. The exemption
shall be granted to the member for the remainder of his or her life
as long as his or her primary residence is located within the Town
of Cobleskill and provided that the governing body of the city, village,
town or county adopts a local law so providing.
