[Adopted 2-27-2006 by L.L. No. 2-2006]
Section 466-f of the Real Property Tax Law authorizes a partial
exemption from real property taxes for enrolled members of an incorporated
volunteer fire company, fire department or incorporated volunteer
ambulance service or such enrolled member and spouse residing in Sullivan
County, or any other county having a population of more than 73,000
inhabitants but less than 74,000 inhabitants, determined in accordance
with the latest federal decennial census.
A.
The partial exemption from real property taxes provided for in Real
Property Tax Law § 466-f applies only to enrolled members
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service who can demonstrate the following:
(1)
That
they reside in the city, town or village served by such incorporated
volunteer fire company or fire department or incorporated volunteer
ambulance service;
(2)
That
the real property for which the exemption is applied for is the primary
residence of the applicant;
(3)
That
the real property for which the exemption is applied for 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 residential portion only shall be entitled
to the exemption provided for in § 466-f of the Real Property
Tax Law; and
(4)
The
applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company or fire department as
an enrolled member of such incorporated volunteer fire company or
fire company or fire department for at least five years or the applicant
has been certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance services for at least five years.
B.
Section 466-f of the Real Property Tax Law further provides that
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 thereof; shall be granted the partial exemption
from real property taxes provided for in § 466-f of the
Real Property Tax Law for the remainder of his or her life.
The amount of the partial exemption from real property taxes
shall be 10% of the assessed value of such real property for city,
village, Town, part-Town, special district, school district, fire
district or county purposes, exclusive of special assessments; provided,
further, 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.
Application for such exemption shall be filed with the Assessor
or other agency, department or office designated by the municipality,
school district, and/or fire district offering such exemption on or
before the taxable status date on a form as prescribed by the State
Board of Real Property Services.
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.
The Town of Highland hereby adopts all of the partial exemption
from real property taxes provided for in § 466-f of the
Real Property Tax Law. The Town of Highland finds that volunteer fire
fighters and ambulance workers provide critical life-saving services
to our community at no cost and that the Town of Highland has greatly
benefitted from the services they provide. In providing these individuals
with the partial tax exemption from real property taxes provided for
by § 466-f of the Real Property Tax Law, it is hoped that
the brave and selfless acts these volunteers perform on a daily basis
are acknowledged.
This article shall take effect immediately and shall apply to
all future taxable status dates.
