[Adopted 2-13-2023 by L.L. No. 3-2023]
The New York State Real Property Tax Law has been amended by adding a new § 466-a regarding a partial real property tax exemption for the primary residence owned by a volunteer firefighter or volunteer ambulance worker.
The purpose of this article is to provide a 10% property tax exemption to certain qualified volunteer firefighters and volunteer ambulance workers pursuant to Real Property Tax Law § 466-a.
An exemption of 10% of assessed valuation of the primary residence of volunteer firefighters or volunteer ambulance workers who meet the eligibility criteria and file an application for the exemption with the local assessor before the applicable taxable status date.
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 property must be owned by the volunteer firefighter or volunteer ambulance worker;
B. 
The volunteer must reside in the jurisdiction served by the fire company, fire department, or ambulance entity to which the volunteer belongs;
C. 
The property must be the primary residence of the volunteer firefighter or ambulance worker;
D. 
The property must be used exclusively for the volunteer's residential purposes or, if used for other purposes, only the volunteer's residential portion is entitled to the exemption; and
E. 
The Village of Massena must certify that the volunteer is an enrolled member of the fire company for at least two years, fire department for at least two years or ambulance service for at least two years.
A. 
Any enrolled member who accrues more than 20 years of active service shall be eligible to receive the 10% exemption for life, as long as the property remains the volunteer's primary residence.
B. 
Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty, provided that:
(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 such enrolled member 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.
C. 
Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers. The property tax exemption authorized by this article and granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service shall, upon application, be continued to such deceased enrolled member's unremarried spouse, provided that:
(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 such enrolled member;
(2) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(3) 
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 Assessor on or before the taxable status date of each year on a form as prescribed by New York State.
This article shall take effect immediately upon filing with the Secretary of State.