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.