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.