[Adopted 5-8-2023 by L.L. No. 2-2023[1]]
[1]
Editor's Note: This local law also superseded former Art.
V, Volunteer Fire Fighters and Volunteer Ambulance Workers Exemption,
adopted 4-10-2006 by L.L. No. 3-2006.
The Village Board of the Village of Clayton hereby adopts the
exemption for volunteer firefighters and ambulance workers pursuant
to the guidelines set forth in new RPTL § 466-a.
The 10% property tax exemption shall apply to property used
exclusively for residential purposes by the firefighter and/or ambulance
worker.
If a portion of property is used for nonresidential purposes,
or by another person for residential purposes, then the exemption
shall apply only to that part of the structure used for residential
purposes by the firefighter and/or ambulance worker.
The firefighter and/or ambulance worker shall meet a minimum
service requirement of at least two consecutive years before this
exemption shall apply.
The Village of Clayton will opt-in on the lifetime exemption
that becomes permanent to the volunteer firefighter/ambulance worker
homeowner after 20 years of service so long as the residence remains
the volunteer's primary residence.
The Village of Clayton will opt-in to extend this tax exemption
for the lifetime of a surviving, unremarried spouse of a deceased
volunteer so long as they meet all eligibility requirements pursuant
to RPTL § 466-a;
The Mayor for the Village of Clayton, the Village Clerk, their
respective agents and/or employees are hereby authorized to sign all
documents and take all steps necessary to provide full force and effect
of this article.
