[Adopted 10-19-2015 by L.L. No. 2-2015]
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, or the unremarried
spouse of a deceased enrolled member, shall be exempt from taxation
to the extent of 10% of the assessed value of such property for Town
purposes, exclusive of special assessments.
A.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service residing in such Town unless:
(1)
The applicant resides in the Town which is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
(2)
The property is the primary residence of the applicant;
(3)
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
(4)
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 service for at least five years.
B.
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 exemption as authorized by this section for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Kinderhook.
A.
Unremarried spouses of deceased enrolled members of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service may continue any exemption claimed under such statutes
by the deceased enrolled member, provided that either:
(1)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department, or incorporated voluntary ambulance service, and:`
(2)
Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an unremarried spouse of an enrolled
member of such incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service who was killed in the
line of duty, and:
B.
This section shall take effect on the first of January next succeeding
the date on which it shall have become a local law and shall apply
to the taxable status dates occurring on or after such date.
A.
Application for such exemption shall be filed with the Assessor of
the Town of Kinderhook on or before the taxable status date on a form
as prescribed by the State Board of Real Property Services.
B.
Incorporated volunteer fire companies, fire departments, and incorporated
volunteer ambulance services shall file lists of its enrolled members
eligible for the exemption provided by this article with the Assessor
of the Town of Kinderhook on or before the taxable status date on
a form as prescribed by the State Board of Real Property Services.
C.
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 any other law on the effective date of this section,
shall suffer any diminution of such benefit because of the provisions
of this section.
If any clause, sentence, paragraph, subdivision, section or
part of this article or the application thereof to any person, individual,
corporation, firm, partnership, entity or circumstance shall be adjudged
by any court of competent jurisdiction to be invalid or unconstitutional,
such order or judgment shall not affect, impair or invalidate the
remainder thereof but shall be confined in its operation to the clause,
sentence, paragraph, subdivision, partnership, entity or circumstance
directly involved in the controversy in which such order or judgment
shall be rendered.