Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department or voluntary ambulance service
where such enrolled member and spouse residing in the Town of Martinsburg
shall be entitled to an exemption from real property taxation to the
extent of 10% of the assessed value of such property for Town taxes
exclusive of special assessments, but in no event may such exemption
exceed $3,000 multiplied by the latest state equalization rate for
the Town.
This exemption shall not be granted to enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service residing in the Town unless:
A. The applicant resides in the Town of Martinsburg and is a member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service.
B. The property on which the exemption is sought is the primary residence
of the applicant.
C. The property is used exclusively for residential purposes; provided,
however, 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 only the remaining portion
shall be entitled to the exemption provided by this article.
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 in the incorporated
voluntary ambulance service as an enrolled member of such voluntary
ambulance service for at least five years. It shall be the duty or
the responsibility of the Assessor to determine the procedure for
certification.
A 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 of
the jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service shall be granted
the exemption of 10% as authorized by this section for remainder of
his/her life as long as his/her primary residence is located within
the Town of Martinsburg.
[Amended 8-21-2013 by L.L. No. 2-2013]
Application for exemption must be filed with the Assessor on
or before the taxable status date each year on a form that is prescribed
by the Commissioner of Taxation and Finance.