[Adopted 2-14-2000 by L.L. No. 2-2000]
[Amended 2-21-2023 by L.L. No. 2-2023]
The Real Property Tax Law of the State of New York has been amended effective December 9, 2022, by the addition of a revised § 466-a which permits a Town to grant a partial tax exemption on 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. The intent of this article is to continue and expand the partial real property tax exemption currently offered by the Town consistent with the terms of the newly amended state statute which was effective as of December 9, 2022.
[Amended 2-21-2023 by L.L. No. 2-2023]
Residential real property owned by an enrolled member of an incorporated volunteer fire company, volunteer fire department or incorporated voluntary ambulance service shall be exempt from taxation and assessments levied by the Town to the extent of 10% of the assessed value of such property, exclusive of special assessments, subject to the requirements set forth in this article.
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 Orangetown, provided that:
A. 
The applicant resides in the Town of Orangetown 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 article; 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 for at least five years. The Town of Orangetown will determine the procedure for certification. The applicant must submit proof of such certification together with the application for an exemption.
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 article for the remainder of his or her life as long as his or her primary residence is located within the Town of Orangetown.
Application for such exemption shall be filed with the Assessor 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[1] on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
[1]
Editor's Note: See Article 4, Exemptions, of the Real Property Tax Law.
[Added 2-21-2023 by L.L. No. 2-2023]
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's un-remarried spouse if such member is killed in the line of duty, provided that:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an un-remarried spouse of such enrolled member who was killed in the line of duty;
B. 
Such deceased volunteer had been an enrolled member for at least five years; and
C. 
Such deceased volunteer had been receiving the exemption prior to his or her death.
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers. The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's un-remarried spouse, provided that:
A. 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service as an un-remarried spouse of such enrolled member;
B. 
Such deceased volunteer had been an enrolled member for at least 20 years; and
C. 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer.