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.
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.