[Adopted 1-18-2006 by L.L. No. 1-2006]
Section 466-f of the Real Property Tax Law authorizes a partial exemption from real property taxes for enrolled members of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service, or such enrolled member and spouse residing in Sullivan County, or any other county having a population of more than 73,000 inhabitants but less than 74,000 inhabitants, determined in accordance with the latest federal decennial census.
The partial exemption from real property taxes provided for in § 466-f of the Real Property Tax Law applies only to enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who can demonstrate the following:
A. 
That they reside in the city, town or village served by such incorporated volunteer fire company or fire department or incorporated volunteer ambulance service;
B. 
That the real property for which the exemption is applied for is the primary residence of the applicant;
C. 
That the real property for which the exemption is applied for 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 residential portion only shall be entitled to the exemption provided for in § 466-f of the Real Property Tax Law; 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 services for at least five years.
[Amended 1-8-2014 by L.L. No. 1-2014]
Section 466-f of the Real Property Tax Law further provides that 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 thereof shall be granted the partial exemption from real property taxes provided for in § 466-f of the Real Property Tax Law for the remainder of his or her life as long as his or her primary residence is located within Sullivan County.
The amount of the partial exemption from real property taxes shall be 10% of the assessed value of such real property for city, village, town, part town, special district, school district, fire district or county purposes, exclusive of special assessments; provided, further, 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.
[Amended 1-8-2014 by L.L. No. 1-2014]
Application for such exemption shall be filed with the Assessor or other agency, department or office designated by the municipality, school district and/or fire district offering such exemption on or before the taxable status date on a form as prescribed by the Commissioner of Finance and Taxation.
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 article.
The Town of Lumberland hereby adopts all of the partial exemption from real property taxes provided for in § 466-f of the Real Property Tax Law. The Town of Lumberland finds that volunteer firefighters and ambulance workers provide critical lifesaving services to our community at no cost and that the Town of Lumberland has greatly benefitted from the services they provide. In providing these individuals with the partial tax exemption from real property taxes provided for by § 466-f of the Real Property Tax Law, it is hoped that the brave and selfless acts these volunteers perform on a daily basis are acknowledged.
[Amended 2-22-2006 by L.L. No. 2-2006]
This article shall take effect immediately and shall apply to all future taxable status dates.