Village of Rouses Point, NY Exemption for Volunteer Firefighters and Volunteer Ambulance Workers

The Village of Rouses Point recognizes the roles of the volunteer firefighters and ambulance workers in securing the safety and well being of our communities. The Village of Rouses Point hereby finds that it is in the best interests of the Village of Rouses Point to encourage volunteerism for said purposes. The New York State Legislature has recently amended the Real Property Tax Law by adding a new § 466-j which authorizes the Village to permit enrolled volunteer firefighters and volunteer ambulance workers to be eligible for a real property tax exemption. To that end, by providing the following exemption it is the intent of the Village of Rouses Point to so encourage volunteerism for the Village's fire and ambulance company.

Real property owned by an individual who has been an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service in the Village of Rouses Point or such enrolled member and spouse who reside in the Village of Rouses Point shall be exempt from taxation to the extent of 10% of the assessed value of such property for Village tax purposes, exclusive of special assessments.

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 the Village unless:

(1)

The applicant resides in the 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 article; and

(4)

The incorporated volunteer fire company or fire department or incorporated ambulance service has certified that the applicant has been an enrolled member of such incorporated fire company, or fire department, or incorporated voluntary ambulance service for at least five years and remains an active enrolled member.

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 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 Rouses Point.

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.

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.