The purpose of this article is to provide a tax exemption on
real property owned by members of volunteer companies as provided
by Real Property Tax Law § 466-c.
In order to qualify for this exemption, the volunteer firemen
must meet the following criteria:
A. The volunteer firemen must reside in the Town of Colden.
B. The volunteer fire company to which the applicant belongs must service
the Town of Colden.
C. The property for which the exemption is applied for must be the applicant's
primary residence.
D. The property for which the application has been submitted 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 under this article.
E. The applicant must be certified by the authority having jurisdiction
for the volunteer fire company as an enrolled member of such company
or service for at least five years. Said certification shall be in
writing in the form of a letter from the current president of the
volunteer fire company, on the stationary of the company which shall
bear the seal of the fire company, and shall set forth the number
of years the applicant has been a member of said company or service.
Any applicant who has accrued more than 20 years of active service
and is so certified by the authority having jurisdiction for the volunteer
fire company shall be granted an exemption of 10% for the remainder
of his or her life or as long as his or her primary residence is located
within the Town of Colden, County of Erie.
An application for such exemption shall be filed with the office
of the Assessor of the Town of Colden on or before the taxable status
date on a form as prescribed by the Office of Real Property Services.
No applicant who is a volunteer fireman who by reason of such
status is receiving any benefit under the provisions of this article
on the effective date of this article shall suffer any diminution
of such benefit because of the provisions of this section.