[Adopted 5-16-2018 by L.L. No. 3-2018]
The Real Property Tax Law has been amended by the addition of a new § 466-a which permits a village to grant a partial tax exemption on 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. Said partial exemption can be 10% of the assessed value of such property for all Village special district purposes.
An exemption of 10% of assessed value of property owned by an eligible person as set forth below is hereby granted from taxation with respect to Village and special district charges. In no event shall the exemption exceed $3,000 multiplied by the latest state equalization rate for the Village.
Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such Village, provided that:
A. 
The applicant resides in the Village which is served by such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service;
B. 
The property is the primary residence of the applicant;
C. 
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 section; and
D. 
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. The applicant must submit proof of such certification together with the application for an exemption.
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 ten-percent exemption as authorized by this article for the remainder of his or her life as long as his or her primary residence is located within such Village.
Application for such exemption shall be filed with the Assessor on or before the taxable status date on a form as prescribed by the State Board of Real Property Services.
No applicant who is a volunteer fire fighter or volunteer ambulance worker who by reason of such status is receiving any benefit under the provisions of Article 4 of the Real Property Tax Law on the effective date of this article shall suffer any diminution of such benefit because of the provisions of this article.
This article shall take effect immediately and shall apply to taxable status dates occurring on or after January 2, 2018.