[Adopted 12-3-2003 by L.L. No. 2-2003]
This article shall be known as the "Volunteer Firefighters and
Ambulance Workers Exemption" of the Town of Stockport.
The Real Property Tax Law of the State of New York has been
amended by the addition of § 466-d which permits a town
in Columbia County 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.
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.
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 Stockport, provided
that:
A.
The applicant resides in the Town of Stockport 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 Stockport
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 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 Stockport.
Application for such exemption shall be filed with the Assessor
on or before the taxable status date on a form as prescribed by the
New York State Board of Real Property Services.
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 article
shall suffer any diminution of such benefit because of the provisions
of this article.
