[Adopted 2-15-2022 by L.L. No. 2-2022]
[Amended 10-17-2023 by L.L. No. 12-2023]
The Town of Irondequoit recognizes the roles of the volunteer firefighters and ambulance workers in securing the safety and well-being of the community. The Town of Irondequoit hereby finds that it is in the best interests of the Town to encourage volunteerism for said purposes. The New York State Legislature has recently amended Real Property Tax Law § 466-a to authorize the Town to permit volunteer firefighters and volunteer ambulance workers to be eligible for a partial real property tax exemption from Town taxes. To that end, by providing the following partial exemption it is the intent of the Town of Irondequoit to encourage volunteerism for its enrolled fire and ambulance company volunteers.
This article is adopted pursuant to § 466-k of the New York Real Property Tax Law.
A. 
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 Town of Irondequoit, shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, excluding Town-governed special districts.
B. 
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service unless:
(1) 
The applicant resides in the Town of Irondequoit;
(2) 
The property is the primary residence of the applicant;
(3) 
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
(4) 
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 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.
C. 
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 section for the remainder of his or her life as long as his or her primary residence is located within the Town of Irondequoit.
D. 
Application for such exemption shall be filed with the Assessor on or before the taxable status date on a form as prescribed by the New York Commissioner of Taxation and Finance.
E. 
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 section shall suffer any diminution of such benefit because of the provisions of this section.
F. 
Any exemption claimed under this section by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, shall be continued to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty; provided, however, that:
[Added 10-17-2023 by L.L. No. 12-2023]
(1) 
Such unremarried spouse is certified by the authority having jurisdiction for 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;
(2) 
Such deceased volunteer had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death.
G. 
Any exemption claimed under this section by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, shall be continued to such deceased enrolled member's unremarried spouse; provided, however, that:
[Added 10-17-2023 by L.L. No. 12-2023]
(1) 
Such unremarried spouse is certified by the authority having jurisdiction for 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;
(2) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death.
The invalidity or unenforceability of any section, subsection, paragraph, sentence, clause, provision, or phrase of the aforementioned sections, as declared by the valid judgment of any court of competent jurisdiction to be invalid or unenforceable, shall not affect the validity or enforceability of any other section, subsection, paragraph, sentence, clause, provision, or phrase, which shall remain in full force and effect.
This article shall take effect upon its filing with the Secretary of State as required by § 27 of the Municipal Home Rule Law.