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.
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.