[Adopted 6-19-2006 by L.L. No. 6-2006]
A. 
The Village of East Syracuse recognizes the role of the volunteer firefighters and volunteer ambulance workers in assisting and securing the safety and well-being of our community and the Board of Trustees finds it is in the best social and economic interest of the Village of East Syracuse to encourage volunteerism in firefighting and ambulance service.
B. 
The purpose of this article is to encourage volunteerism by providing for the exemption authorized under § 466-g of the Real Property Tax Law which authorizes the Village of East Syracuse to partially exempt the primary residence of a volunteer firefighter or volunteer ambulance worker.
C. 
It is the desire of the Village of East Syracuse Board of Trustees to enact this exemption for a period of five years and after such time to reexamine and determine the effect on the recruitment and retention of volunteer firefighters and volunteer ambulance workers.
As used in this article, the following terms shall have the meanings indicated:
ENROLLED MEMBER
An individual who would be eligible for a service award program using the criteria for such service award program set forth in § 217 or 219-e of the General Municipal Law, which criteria are in effect on the date of this enactment and are incorporated into this article and made a part hereof, or is certified by the volunteer ambulance service provider as an enrolled member meeting the criteria for such and the conditions stated here.
An exemption may be granted for the life of any member of the East Syracuse Volunteer Fire Department and any volunteer member of an ambulance service who has been certified as being an enrolled member for at least five years and whose primary residence is in the Village of East Syracuse.
The exemption will equal 10% of the Village's assessed value of the property to a maximum of $3,000 multiplied by the latest New York State equalization rate for the assessing unit.
An application must be filed annually with the Assessor's office on or before the taxable status date. (For the Village of East Syracuse, the taxable status date is January 1.) Proof of enrolled membership with the East Syracuse Volunteer Fire Department or the volunteer ambulance service and proof of ownership of the property must be filed with the Assessor's office.
This article shall take effect immediately and shall apply to real property having a taxable status date on or after the first day of January next succeeding the date on which this enactment shall have become law and shall expire and not apply to property having a taxable status date after January 1, 2011, without further action of the Village of East Syracuse Board of Trustees.