[Adopted 12-19-2003 by L.L. No. 1-2003]
The New York State Real Property Tax Law has been amended by the addition of a new § 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 volunteer ambulance service or such enrolled member and spouse. Said partial exemption can be 10% of the assessed value of such property for all town, part-town and special district purposes. The purpose of this article is to provide such a tax exemption on real property located within the Town of North Collins owned by volunteer members of such companies.
In order to qualify for this exemption, the volunteer must meet the criteria set forth below:
The volunteer must reside within and own real property located within the Town of North Collins.
The volunteer fire company and/or volunteer ambulance service to which the applicant belongs must service the Town of North Collins.
The property for which the exemption is applied for must be the applicant's primary residence.
The property for which the application has been submitted 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 under this article.
The applicant must be certified by the authority having jurisdiction for either the volunteer fire company or volunteer ambulance services as an enrolled member of such company or service for at least five years. Said certification shall be in the form of a letter form the current President of the volunteer fire company or volunteer ambulance service submitted to both the Town Board and the Town Assessor, on the stationary of the company or service and shall set forth the number of years the applicant has been a member of said company or service. Said company or service must file said certification annually and update said certification accordingly.
Any applicant who has accrued more than 20 years of active service and is so certified by the authority having jurisdiction for either the volunteer fire company or volunteer ambulance services shall be granted an exemption of 10% for the remainder of his or her life or as long as his or her primary residence is located within the Town of North Collins.
Application for such exemption shall be filed with the office of the Assessor of the Town of North Collins on or before the taxable status date on a form as prescribed by the state board.
Editor's Note: By L. 2010, c. 56, pt. W, § 1, subd. (b), most references in the Real Property Tax Law to the “Board of Real Property Tax Services” (“state board,” etc.) were revised to refer to the Commissioner of Taxation and Finance (Commissioner).
An approved applicant shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town, part Town and special district, but not including special assessments. However, such exemption shall in no event exceed $3,000 multiplied by the latest state equalization rate for the assessment unit in which such real property is located.
Said exemption is renewable yearly.