This chapter shall be known and may be cited
as the "Taxation: Volunteer Fire Fighters and Volunteer Ambulance
Workers Partial Exemption."
The purpose and intent of this chapter is to
exercise the power provided by the State Legislature in § 466-c
of the Real Property Tax Law authorizing local legislation to grant
a real property tax exemption for certain volunteer fire fighters
and certain volunteer ambulance workers who meet the criteria set
forth herein.
[Amended 2-15-2005 by L.L. No. 1-2005; 3-20-2012 by L.L. No.
1-2012]
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, or
the unremarried spouse of a deceased enrolled member, shall be exempt
from taxation to the extent of 10% of the assessed value of such property
for Town purposes, exclusive of special assessments.
[Added 3-20-2012 by L.L. No. 1-2012]
A. Unremarried spouses of deceased enrolled members of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service may continue any exemption claimed under such statutes
by the deceased enrolled member, provided that either:
(1)
Such unremarried spouse is certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service as an unremarried spouse
of a deceased enrolled member of such incorporated volunteer fire
company, fire department, or incorporated voluntary ambulance service,
and:
(a)
Such deceased volunteer had been an enrolled member for at least
20 years; and
(b)
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
(2)
Such unremarried spouse is certified by the authority having
jurisdiction for the incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service as an unremarried spouse
of an enrolled member of such incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service who was
killed in the line of duty, and:
(a)
Such deceased volunteer had been an enrolled member for at least
five years; and
(b)
Such deceased volunteer had been receiving the exemption prior
to his or her death.
B. This section shall take effect on the first of January next succeeding
the date on which it shall have become a local law and shall apply
to the taxable status dates occurring on or after such date.
If any clause, sentence, paragraph, subdivision,
section or part of this law or the application thereof to any person,
individual, corporation, firm, partnership, entity or circumstance
shall be adjudged by any court of competent jurisdiction to be invalid
or unconstitutional, such order or judgment shall not affect, impair
or invalidate the remainder thereof but shall be confined in its operation
to the clause, sentence, paragraph, subdivision, partnership, entity
or circumstance directly involved in the controversy in which such
order or judgment shall be rendered.
This chapter shall take effect immediately upon
the appropriate certified copies hereof being filed with the Secretary
of State of the State of New York.