Town of Kinderhook, NY Article VII Exemption for Real Property Taxes for Volunteer Firefighters and Volunteer Ambulance Workers

[Adopted 10-19-2015 by L.L. No. 2-2015]

§ 224-17 Exemption granted.

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.

§ 224-18 Criteria for exemption.

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.

§ 224-19 Continuation of exemption for unremarried spouses; restrictions.

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:`

(a) Such deceased volunteer had been an enrolled member for at least 20 years; and

(b) Such deceased volunteer and unremarried spouse had been receiving the exemption for such property prior to the death of such volunteer.

(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:

(a) Such deceased volunteer had been an enrolled member for at least five years; and

(b) Such deceased volunteer had been receiving the exemption prior to his or her death.

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.

§ 224-20 Application for exemption.

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.

§ 224-21 Severability.

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.