Town of Colton, NY Article IV Exemption for Volunteer Firefighters and Volunteer Ambulance Workers

[Adopted 1-4-2006 by L.L. No. 1-2006]

§ 146-7 Legislative intent.

The Colton Town Board recognizes the role of volunteer firefighters and ambulance workers in securing the safety and well-being of our communities. The legislature hereby finds that it is in the best social and economic interests of the Town of Colton 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.

§ 146-8 Exemptions for certain volunteer firefighters and ambulance workers.

A. Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service, or such enrolled member and spouse, residing in the Town of Colton 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 be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in the Town of Colton if:

(1) The applicant resides in the town 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 incorporated volunteer fire company or fire department and incorporated voluntary ambulance service has submitted to the St. Lawrence County Director of Emergency Services a complete list of enrolled members, with their respective dates of service for such incorporated voluntary fire company or fire department or incorporated voluntary ambulance service. The St. Lawrence County Director of Emergency Services shall then review all potential candidates and certify those that meet the necessary criteria to be eligible for this exemption.

C. Application for such exemption shall be filed with the Assessor on or before the taxable status date on the 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.

E. 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 this state.

§ 146-9 Effective date.

This act shall take effect immediately and shall apply to real property having a taxable status date on or after January 4, 2006, on which date this act shall become a law.