Volunteer fire fighters personnel in the Village of Cornwall-on-Hudson
provide a valuable service to members of the community. These workers
absorb many costs over the years, including training and the cost
of being certified and recertified. This exemption will help offset
those costs and also encourage more local residents to become members
of these volunteer organizations since they would receive a meaningful
reduction of their taxes.
This article is enacted pursuant to the authority of § 466-f
of the Real Property Tax Law of New York State, which in turn was
enacted by the Orange County Legislature in 2005.
The property tax exemption shall equal 10% of the assessed value
of the property, to a maximum of $3,000, multiplied by the latest
state equalization rate for the Village of Cornwall-on-Hudson.
For the purpose of qualifying for this exemption, a person must
be certified by the Fire Chief as:
A. Being an enrolled member of the incorporated volunteer fire company
in the Village of Cornwall-on-Hudson;
B. Having been on active duty status for at least five years; and
C. Having current state certification as a volunteer fire fighter or
emergency medical technician (EMT).
The applicant for the exemption must reside in the Village of
Cornwall-on-Hudson and where he or she is a volunteer fire fighter
or emergency medical technician (EMT).
A parcel of real property must satisfy the following requirements
to qualify for the exemption provided for herein:
A. The premises must be used solely as the primary residence of the
qualified volunteer fire fighter or emergency medical technician (EMT);
and
B. The exemption shall not apply to any part of the premises that is
not in a residential use; and
C. The premises must be located within the Village of Cornwall-on-Hudson
where the owner is a certified fire fighter or emergency medical technician
(EMT).
Any enrolled member of an incorporated volunteer fire company or fire department within the Village of Cornwall-on-Hudson who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department shall be granted the ten-percent exemption as authorized by §
145-26 for the remainder of his or her life as long as his or her primary residence is located within the Village of Cornwall-on-Hudson.