[Adopted 9-14-2007 by L.L. No. 6-2007]
A.
The Albany County Legislature finds and determines that attracting
and retaining quality volunteer firefighters and emergency medical
personnel is one of the most critical problems facing a number of
communities in Albany County and that maintaining effective emergency
protection depends on the ability to train and retain volunteers.
B.
The Legislature finds and determines that it is essential for the
County and its municipalities to provide property tax exemptions as
an incentive to attract new volunteers and help combat a persistent
and alarming decline in the number of volunteers serving as active
responders to fire and medical emergencies; and unless recruits are
found to replace retiring volunteers and seasoned members are encouraged
to continue their volunteer service, the health and safety of citizens
served by the volunteer corps may be jeopardized.
C.
The Legislature further finds and determines that the property tax
exemptions are an appropriate way to recognize the personal sacrifices
and dedication of these community-spirited men and women, who unselfishly
give their time and risk their safety to protect their neighbors without
compensation.
D.
The purpose of this article is to adopt the real property tax exemptions
provided for in accordance with Real Property Tax Law § 466-i.
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 residing in the
County of Albany shall be exempt from taxation to the extent of 10%
of the assessed value of such property for County purposes, exclusive
of special assessments, provided that such exemption shall in no event
exceed $3,000 multiplied by the latest state equalization rate available
for the assessing unit for which such real property is located.
Such exemption shall only be granted to an enrolled member of
an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance services if:
A.
The applicant resides in the County of Albany and is a member of
an incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service which provides service within the city,
village, town or school district.
B.
The real property which is the subject of such exemption is the primary
residence of the applicant.
C.
The real 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 article.
D.
The applicant has obtained and displayed a certificate issued by
the authority having jurisdiction for the incorporated volunteer fire
company or fire department indicating that the applicant has been
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 shall maintain continual eligibility for the exemption
in accordance with the Albany County Annual Qualification Policy for
Continued Real Property Tax Reduction for Volunteer Emergency Professionals
by active service, which is defined as the accrual of a total of 50
points during each anniversary year in accordance with the following:
A.
One point shall be granted to a volunteer firefighter or member of
a volunteer ambulance corps for each of the following activities performed:
B.
At the start of a new anniversary year, the total number of points
accumulated by each individual shall return to zero.
C.
A 50-point total must be accumulated by the end of each year of service
to remain eligible for the 10% reduction of County, town, village
and school real property taxes.
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, as defined in § 270-118D hereof, 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 10% exemption as authorized by this article for the remainder of his/her life as long as his/her primary residence is located within the County of Albany.
A.
Applications for such exemption shall be filed with the Assessor
of the city, village or town on or before the taxable status date
on a form prescribed by the Commissioner of Taxation and Finance.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.
The Assessor of the city, village or town shall have the duty and
responsibility of procuring and filing a copy of such certification
prior to granting the exemption provided for by this article.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of 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 January 1, 2008 and shall apply
to taxable status dates occurring on or after such date.
