Town of Collins, NY Chapter 274 Taxation

[HISTORY: Adopted by the Town Board of the Town of Collins as indicated in article histories. Amendments noted where applicable.]

Article I Veterans Exemption

[Adopted 5-5-1997 by L.L. No. 3-1997]

§ 274-1 Maximum allowable exemption.

In accordance with the authorization of Subparagraph (ii) of Paragraph (d) of Subdivision 2 of § 458-a of the Real Property Tax Law, the maximum allowable exemption of Paragraphs (a), (b) and (c) of Subdivision 2 of § 458-a of such law is hereby increased to $18,000, $12,000 and $60,000, respectively.

Article II Exemption for Volunteer Firefighters and Ambulance Workers

[Adopted 4-7-2003 by L.L. No. 2-2003]

§ 274-2 Legislative intent.

The Real Property Tax Law of the State of New York has been amended by the addition of a new § 466-c 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.

§ 274-3 Grant of exemption.

An exemption from taxation of 10% of the assessed value of property owned by an eligible person as set forth below is hereby granted with respect to Town, part-Town and special district charges. In no event shall the exemption exceed $3,000 multiplied by the latest state equalization rate for the Town.

§ 274-4 Eligibility.

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 Collins, provided that:

A. The applicant resides in the Town of Collins 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 Collins will determine the procedure for certification. The applicant must submit proof of such certification together with the application for an exemption.

§ 274-5 Grant of lifetime exemption for twenty-year service.

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 ten-percent 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 Collins.

§ 274-6 Filing of application.

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.

§ 274-7 No diminution of benefits.

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.