[Adopted 2-23-2004 by L.L. No. 1-2004]
The Town Board of the Town of Bath recognizes the role 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 social and economic interests of the Town of Bath
to encourage volunteerism for said purposes. 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 enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service or such enrolled member and spouse residing in Steuben County
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 such county unless:
(1)
The applicant resides in the city, town or village which is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary 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 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. Said certification
shall be made to the Steuben County Director of Office of Emergency
Services.
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.
This article shall take effect immediately and shall apply to
real property having a taxable status date on or after the first day
of January next succeeding the date on which this article shall have
become a law.
