The Real Property Tax Law has been amended by the addition of
a new § 466-k, which permits the Town of Webster 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 purposes.
An exemption of 10% of assessed value of property owned by an
enrolled member or such enrolled member and spouse is hereby granted
from taxation with respect to all Town purposes, subject to the requirements
set forth in this article.
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 Webster which
is served by such incorporated volunteer fire company or 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 article;
D. The applicant has been certified in accordance with §
304-36 as enrolled member of an 1) incorporated volunteer fire company or fire department for at least two years, or 2) incorporated voluntary ambulance service for at least two years; and
E. The applicant complies with the requirements of §
304-34.
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 10% 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 the County of Monroe.
Application for such exemption shall be filed with the Assessor
for the municipality in which the property is located on or before
the taxable status date on a form as prescribed by the Commissioner
of Tax and Finance.
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
file a notice annually with the Assessor, certifying its enrolled
members with two or more years of service, per procedures prescribed
by the Assessor.