[Adopted 7-11-2006 by L.L. No. 2-2006]
The Town Board recognizes the roles of the volunteer firefighters
and ambulance workers in securing the safety and well-being of our
communities. The Town Board hereby finds that it is in the best interests
of the Town of Waterford to encourage volunteerism for said purposes.
The New York State Legislature has amended the Real Property Tax Law,
in § 466-g, to authorize the Town to permit enrolled volunteer
firefighters and volunteer ambulance workers to be eligible for a
level of real property tax exemption. 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 individual who has been an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service in the Town of Waterford and who resides
in the Town of Waterford shall be exempt from taxation to the extent
of 10% of the assessed value of such property for Town purposes, exclusive
of special assessments; provided, however, that such exemption shall
in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property is located.
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 the Town unless:
(1)
The applicant resides in the Town of Waterford, which is served by
such incorporated volunteer fire company, fire department or incorporated
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, fire department or incorporated
voluntary ambulance service has certified that the applicant has been
an enrolled member of such incorporated voluntary fire company, fire
department or incorporated voluntary ambulance service for at least
five years and remains an active enrolled member.
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 firefighter 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.
