[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:
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.
