[Adopted 2-2-2023 by L.L. No. 3-2023]
Pursuant to and in accordance with § 466-a of the New York Real Property Tax Law, including any requirements in the relevant subsections thereof:
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, shall be exempt from Town taxation to the extent of 10% of the assessed value of such property, but only so long as the minimum service requirement in relation thereto of at least two years has been met. The enrollment status and minimum service requirement shall be certified, in writing, by the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service.
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 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.
C. 
Exemption under this section shall be granted in accordance with the Real Property Tax Law, including the requirements thereunder, and only upon application by the qualifying owner(s) (or spouse, in the case of Subsection D below) of such real property to be filed with the Town Assessor on or before the appropriate taxable status date for the Town, such application to be on a form, where available, prescribed by the State Board of Real Property Services.
D. 
Any existing exemption granted hereunder, or previously granted hereunder, may continue or be reinstated, respectively, to a deceased enrolled member's unremarried spouse, where such deceased member was an enrolled member for at least five years and was killed in the line of duty, all in accordance with all applicable requirements, including regarding certification, of New York Real Property Tax Law § 466-a.
E. 
Any existing exemption granted hereunder, or previously granted hereunder, may continue or be reinstated, respectively, to a deceased enrolled member's unremarried spouse, where such deceased member was an enrolled member for at least 20 years but not killed in the line of duty, all in accordance with all applicable requirements, including regarding certification, of New York Real Property Tax Law § 466-a.
F. 
The Town Board may, from time to time, amend, supplement, change, modify or repeal this article pursuant to the applicable provisions of New York law.