This article is adopted pursuant to Chapter 74 of the Laws of
2005 which added a new § 466-f to the New York State Real
Property Tax Law to provide a real property tax exemption of 10% for
qualified members of volunteer fire departments and volunteer ambulance
services. Members of volunteer fire departments and ambulance services
provide valuable services to the people of the Town of Mount Hope.
In order to be certified and recertified, such volunteers must undertake
numerous hours of training on their own time and frequently at their
own expense. The purpose of this exemption is to maintain the ranks
of the volunteer corps and encourage volunteers to join. The enabling
legislation enacted by the State Legislature requires that localities
must adopt a local law in order to afford those volunteers such exemption.
As used in this article, the following terms shall have the
meanings indicated:
LIFETIME TAX EXEMPTION
The aforesaid tax exemption provides to a person who has
been an enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service with active
service for 20 years prior to submitting an application for such tax
exemption and has obtained a certificate from such organization certifying
to such membership and such active service; which tax exemption shall
be provided to such member for the remainder of such member's
life as long as such member's primary residence is located within
the Town of Mount Hope.
QUALIFIED MEMBERS
An individual who has been an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service for five years prior to submitting an application
for tax exemption and has obtained a certificate from such organization
certifying to such membership.
TAX EXEMPTION
Ten percent of the assessed value of the real property constituting
the applicant's primary residence for Town purposes, exclusive
of special assessments, which exemption shall not exceed $3,000 multiplied
by the latest equalization rate available for the assessing unit in
which such real property is located.
A qualified member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service shall
be afforded a tax exemption as herein defined, provided that:
A. Such qualified member resides in the village or town which is served
by such incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service; and
B. The property upon which such qualified member is seeking this exemption
is the primary residence of such qualified member and such property
is used exclusively for residential purposes. To the extent such property
has uses other than residential, such exemption shall apply only to
the residential portion of such property; and
C. Such qualified member files the aforesaid certificate annually with
the applicable Assessor's office on or before the taxable status
date on forms to be provided by the State Board.
This article shall take effect in the manner provided in the
New York State Municipal Home Rule Law and upon the completion of
the requisite filings and procedures and shall apply to taxable status
dates occurring on or after such date.