[Adopted 10-25-2005 by L.L. No. 6-2005]
This article is adopted pursuant to the authority of New York
Real Property Tax Law § 466-g. All definitions, terms and
conditions of such statute shall apply to this article.
A.
Real property located in the Village of Solvay and owned by an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service or such enrolled member
and spouse residing in the Village of Solvay shall be exempt from
taxation to the extent of 10% of the assessed value of such property
for real property taxation, special district or fire district 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 volunteer
ambulance service unless:
(1)
The applicant resides in the Village of Solvay and the Village of
Solvay is served by such tire company, fire department or ambulance
service in which the applicant is an enrolled member;
(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 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 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 service for at least five years.
C.
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 for the incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service, shall be
granted the ten-percent exemption as authorized by this section for
the remainder of his or her life as long as his or her primary residence
is located within the Village of Solvay.
D.
Application for such exemption shall be filed with the assessing
authority for the Village on a form as prescribed by the State Board
of Real Property Services.
E.
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.
