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 any
county having a population of more than 280,000 inhabitants but less
than 282,000 inhabitants, determined in accordance with the latest
decennial federal census, shall be exempt from taxation to the extent
of 10% of the assessed value of such property for city, village, town,
part town, special district or county purposes, exclusive of special
assessments, provided that the governing body of a city, village,
town or county, after a public hearing, adopts a local law, ordinance
or resolution providing therefore; provided, further, 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.
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:
A. 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;
B. The property is the primary residence of the applicant;
C. 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
D. 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. It shall be the
duty and responsibility of the municipality which adopts a local law,
ordinance or resolution pursuant to this section to determine the
procedure for certification.
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 10% 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 such county, provided that the governing body of a city, village,
town or county, after a public hearing, adopts a local law, ordinance
or resolution providing therefor.
Application for such exemption shall be filed with the assessor
or other agency, department or office designated by the municipality
offering such exemption 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.