[Adopted 4-10-2006 by L.L. No. 3-2006]
The Village Board of Trustees recognizes the
role of the volunteer fire fighters and ambulance workers in securing
the safety and well-being of our communities. The Village Board of
Trustees finds that it is in the best social and economic interests
of the Village of Clayton to encourage volunteerism for said purposes.
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 enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service or such enrolled member and spouse residing in the
Village of Clayton shall be exempt from taxation in accordance with
and pursuant to § 466-f of the Real Property Tax Law.
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 Village
unless:
(1)
The applicant resides in the Village of Clayton, which
is served by such incorporated volunteer fire company or fire department
or incorporated voluntary 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
and incorporated voluntary ambulance service has submitted to the
Jefferson County Director of Emergency Services a complete list of
enrolled members, with their respective dates of service for such
incorporated voluntary fire company, or fire department, or incorporated
voluntary ambulance service. The Jefferson County Director of Emergency
Services shall then review all potential candidates and certify those
that meet the necessary criteria to be eligible for this exemption.
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.
E.
Any enrolled member of an incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service
who accrues more than 20 years of active service and is so certified
by the authority having jurisdiction for the incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service, shall be granted the ten-percent 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 this state.
This article shall take effect
immediately. It is the intention that this article shall apply to
real property having a taxable status date on or after the first day
of January 2006.
