[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.
