[Adopted 3-15-2011 by L.L. No. 1-2011]
This article shall be known as Local Law No. 1 of 2011, "A Local
Law to Allow Enrolled Volunteer Firefighters Residing in the Village
of Red Creek To Be Eligible for a Real Property Tax Exemption Under
Real Property Tax Law § 466."
The New York State Legislature has, heretofore, pursuant to
Chapter 315 of the Session Laws of 2001, amended the Real Property
Tax Law to authorize municipalities to permit enrolled volunteer firefighters
to be eligible for a real property tax exemption as is more particularly
set forth in Real Property Tax Law § 466.
This article provides that a primary residence owned by an enrolled
member of an incorporated volunteer fire company or volunteer fire
department shall be exempt from taxation to the extent of $500 of
the assessed value of such property for Village purposes, exclusive
of special assessments; provided, however, that such exemption shall
in no event exceed $500 and further subject to the limitations placed
thereupon by Real Property Tax Law § 466.
As used in this article, the following terms shall have the
meanings indicated:
ENROLLED FIREFIGHTER
An enrolled and active member of an incorporated volunteer
fire company or a volunteer fire department whose primary residence
is situate within the Village of Red Creek. An "enrolled firefighter"
shall not include members of a fire department auxiliary, fire marshals,
retired or honorary members of a department or fire district commissioners
or officers who are not also active firefighters required and/or certified
to fight fires in a given year.