[Adopted 2-21-2006 by L.L. No. 1-2006; amended in its entirety 2-26-2024 by L.L. No. 1-2024]
The purpose of this article is to provide a partial exemption from taxation imposed by the Village of Montgomery upon real property situated within the Village of Montgomery owned by persons who voluntarily serve as members of any of the services under the parameters set forth herein, pursuant to the authority vested in the Village by § 466-a of the Real Property Tax Law of the State of New York.
A. 
Real property owned by an enrolled volunteer member of any of the services or such enrolled member and spouse residing within the Village of Montgomery shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village purposes, exclusive of special assessments.
B. 
Such exemption shall not be granted to an enrolled member of any of the services unless:
(1) 
The applicant resides within the Village of Montgomery;
(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 applicant has been certified by the authority having jurisdiction for the service in question as an enrolled member of said service having served a minimum of two consecutive years of service. The Chief, Company President or Board of Commissioners of the service, or his/her designee, shall determine eligibility for the exemption established hereunder utilizing the official service records of each applicant.
Any enrolled member of any of the services who accrues more than 20 years of active service and is so certified by the Village Board of Trustees, shall be granted the 10% 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 the Village of Montgomery.
Unremarried spouses of volunteer firefighters or ambulance workers killed in the line of duty shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the Village of Montgomery as an unremarried spouse of an enrolled member of any of the services who was killed in the line of duty; and
B. 
Such deceased volunteer had been an enrolled member for at least five years; and
C. 
Such deceased volunteer had been receiving the exemption prior to his or her death
Unremarried spouses of deceased volunteer firefighters or ambulance workers shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the Village of Montgomery as an unremarried spouse of an enrolled member of any of the services who is deceased; and
B. 
Such deceased volunteer had been an enrolled member for at least 20 years; and
C. 
Such deceased volunteer and unremarried spouse had been receiving the exemption prior to his or her death.
A volunteer firefighter or ambulance worker must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Village of Montgomery, on a form as prescribed by the New York State Commissioner of Taxation and Finance.