[Adopted 10-14-2003 by L.L. No. 1-2003; amended in its entirety by 4-4-2023 by L.L. No. 3-2023, effective 4-28-2023]
In accordance with § 466-a of the New York State Real Property Tax Law, real property which is the primary residence of an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or an enrolled member and such member's spouse, shall be entitled to an exemption from Town of Clinton real property taxes, exclusive of special assessments, to the extent of 10% of the assessed value of such property upon satisfying the criteria set forth in this article.
In order to qualify for the annual real property tax exemption, the applicant must:
A. 
Reside within the Town of Clinton.
B. 
Use the property, which is in the Town of Clinton, as a primary residence.
C. 
Use the property 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 article.
D. 
Be certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department in the Town of Clinton as an enrolled member of such incorporated volunteer fire company or fire department for at least two years, or the applicant has been certified by the authority having jurisdiction in the Town of Clinton for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years.
An enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance shall be granted the real property tax exemption described in § 210-19 for the duration of his or her life, provided:
A. 
The applicant accrues more than 20 years of active service and is so certified by the authority having jurisdiction in the Town of Clinton for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service.
B. 
The primary residence of the applicant remains within the Town of Clinton.
C. 
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 article.
The real property tax exemption described in § 210-19 shall be reinstated or extended to any un-remarried surviving spouse of a deceased member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service killed in the line of duty, provided:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service in the Town of Clinton as an un-remarried spouse of an enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service who was killed in the line of duty; and
B. 
Such deceased member had been an enrolled member of the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service for at least five years; and
C. 
Such deceased member had been receiving the exemption prior to his or her death.
The real property tax exemption described in § 210-19 shall be reinstated or extended to any un-remarried surviving spouse of a deceased enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service not covered by § 210-22 above provided:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service in the Town of Clinton as an un-remarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and
B. 
Such deceased member had been an enrolled member for at least 20 years; and
C. 
Such deceased member and un-remarried spouse had been receiving the exemption for such property prior to the death of such member.
The Town of Clinton has adopted, by resolution, the procedure for the certifications required in this article.
Application for the exemption provided herein shall be made with the Office of the Assessor for the Town of Clinton, on or before the taxable status date, on a form as prescribed by the State Board of Real Property Services.