This article shall hereafter be known as the "Volunteer Firefighters
and Volunteer Ambulance Workers Tax Exemption Law of the Town of Ogden."
The purpose and intent of this article is to allow for the partial
real property tax exemption for qualified resident volunteer firefighters
and volunteer ambulance workers pursuant to the authorization vested
in the Town by § 466-k of the Real Property Tax Law of the
State of New York as amended or changed.
All definitions, terms, conditions, limitations and qualification
requirements of New York Real Property Tax Law § 466-k are
incorporated herein and shall apply to all applications under this
article. Without limitation, the following local options shall apply:
A. 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 which services the Town
of Ogden shall be exempt from taxation to the extent of 10% of assessed
value of such property for town, part town, and special district tax
purposes, exclusive of special assessments. The two-year enrollment
must be certified annually by the authority having jurisdiction.
B. 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, shall be granted a 10% exemption of the assessed
value on their primary residence for the remainder of their life as
long as said residence is located in Monroe County.
The exemption under this article shall be granted subject to
the following requirements.
A. The applicant must reside in the Town.
B. The applicant must be a qualified enrolled member of the incorporated
volunteer fire company or fire departments or incorporated volunteer
ambulance service which serves the Town of Ogden.
C. The property is the primary residence of the applicant.
D. The property is used exclusively for residential purposes of the
applicant.
E. The applicant has been certified to the Town Assessor as being an
enrolled member of the incorporated volunteer fire company or fire
department, or the incorporated volunteer ambulance service, for at
least two years prior to the date of the making of such application.
It shall be the obligation of the applicant to secure such certification,
in writing, from the membership secretary or such other officer of
the certifying organization, and to submit the same as part of the
application for the exemption provided for herein.
F. Application for such exemption shall be filed annually with the Town
Assessor on or before taxable status date.
G. Lifetime exemption qualifications are as provided for in Real Property
Tax Law § 466-k(3).