[Adopted 2-9-2022 by L.L. No. 3-2022]
This article shall be known as the "Volunteer Firefighters and
Volunteer Ambulance Workers Property Tax Exemption Local Law" of the
Town of Brighton.
It is the purpose and intent of this article to authorize the
real property tax exemption for Volunteer Firefighters and Volunteer
Ambulance Workers, pursuant to § 466-k of the New York Real
Property Tax Law, to recognize the service provided by volunteer firefighters
and volunteer ambulance workers who serve the Town of Brighton.
The exemption from real property taxes provided for under Real
Property Tax Law § 466-k is hereby allowed by the Town of
Brighton, to the maximum extent permitted thereunder.
On or before December 31 of each calendar year, the Town Assessor
shall request of each incorporated volunteer fire company, fire department
and incorporated volunteer ambulance service which serves the Town
of Brighton a certified list of its enrolled members whose primary
residences are located in the Town of Brighton.
Application for such exemption shall be filed with the Town
Assessor on or before the taxable status date on a form as prescribed
by the State Commissioner of Taxation.
This article shall take effect immediately upon filing with
the Secretary of State, for assessment rolls prepared on the basis
of the taxable status date occurring on or after December 31, 2021.
