[Adopted 2-23-2022 by L.L. No. 1-2022]
A.
Pursuant to and in accordance with § 466-k of the New York
Real Property Tax Law, including all subsections thereof, the primary
residence owned by an enrolled member for at least two years of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service of the Town of Rush shall be exempt from
taxation to the extent of 10% of the assessed value of such property
for Town, part-Town, and special district purpose, exclusive of special
assessments. Certification of membership, ownership, and residency
is required.
B.
Additionally, any enrolled member of an incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service
of the Town of Rush who accrues more than 20 years of active service,
and any member thereof with less than 20 years of active service but
more than five years of active service who leaves active service due
to a certified disability, and whose membership, ownership, and residency
is so certified by the Town, shall be granted a 10% exemption of the
assessed value on his or her primary residence for the remainder of
his or her life as long as his or her primary residence is located
within the Town of Rush.
C.
The primary residence must be used exclusively for residential purposes
and be the primary residence of the enrolled member. Any portion of
the property that is not used exclusively as the primary residence
is not entitled to this exemption. The unremarried spouse of a deceased
member may continue to receive the exemption herein if the deceased
member had at least 20 years of active service and had previously
received such exemption.
D.
The exemption provided for herein shall be granted only upon application
by the qualifying owner(s) of such real property to be filed with
the Town Assessor, on or before the appropriate taxable status date
for the Town of Rush, such application to be on a form, where available,
prescribed by the State Board of Real Property Services.
E.
The Town Board may, from time to time, amend, supplement, change,
modify or repeal this article pursuant to the applicable provisions
of New York law.
