[Amended 3-27-2024 by L.L. No. 2-2024]
The Real Property Tax Law has been amended by the addition of
a new § 466-a which permits a town 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 is 10% of the assessed value of such property for all town,
part town, and special district purposes, exclusive of special assessments.
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below or such enrolled member and spouse
is hereby granted from taxation with respect to town, part town, and
special district purposes, exclusive of special assessments.
Such exemption shall be granted to an enrolled member of an
incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service, provided that:
A. The applicant resides in the Town of Perinton and the Town of Perinton
is served by such incorporated volunteer fire company or fire department
or incorporated voluntary ambulance service in which the applicant
is an enrolled member;
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 two years as of the applicable taxable
status date 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 two years as of the applicable taxable status date.
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 of the applicable taxable
status date 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 or her life on
his or her primary residence located within the Town of Perinton.
[Added 3-27-2024 by L.L.
No. 2-2024]
An unremarried spouse of a deceased enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service is eligible for the exemption set forth in this
article if such member is killed in the line of duty; provided, however,
that:
A. Such unremarried spouse is certified by the incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service as an unremarried spouse of an enrolled member of such incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service who was killed in the line of duty; and
B. Such deceased volunteer had been an enrolled member for at least
five years; and
C. Such deceased volunteer had been receiving the exemption prior to
his or her death.
[Added 3-27-2024 by L.L.
No. 2-2024]
An unremarried spouse of a deceased enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service is eligible for the exemption set forth in this
article; provided, however, that:
A. Such unremarried spouse is certified by the incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service as an unremarried spouse of a deceased enrolled member of
such incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service; and
B. Such deceased volunteer had been an enrolled member for at least
20 years; and
C. Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
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 Commissioner of Tax and Finance. A new exemption application
must be filed with the Town Assessor on or before the taxable status
date if the primary residence of the enrolled member changes.
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 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.
Each incorporated volunteer fire company, incorporated volunteer
fire department and incorporated voluntary ambulance service shall
annually file a notarized membership roster or notice certifying those
members with two or more years of service. Such roster or notice shall
state each such enrolled member's name, each such enrolled member's
address of residence, each such member's type of active status and
the number of years of active service served by each such enrolled
member, all as of the applicable taxable status date.