[Adopted 2-27-2023 by L.L. No. 1-2023]
The purpose of this article is to provide a partial exemption from taxation imposed by the Town of Marlborough upon real property situated within the Town of Marlborough owned by persons who voluntarily serve as members of an incorporated volunteer fire company or fire department serving the Town of Marlborough ( a "volunteer fire company or fire department") subject to the provisions set forth herein, pursuant to the authority granted to the Town by § 466-a of the Real Property Tax Law of the State of New York.
A. 
Real property within the Town of Marlborough owned by an enrolled volunteer member of a volunteer fire company or fire department or by such enrolled member and his or her spouse shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town and special district purposes, exclusive of special assessments, Water District, Water Improvement Area, Sewer District and Sewer Improvement Area ad valorem levies, and assessments for capital improvements, subject to the following requirements.
B. 
Such exemption shall not be granted unless:
(1) 
The enrolled member/applicant of the volunteer fire company or fire department resides within the Town of Marlborough;
(2) 
The real property is the primary residence of the enrolled member/applicant;
(3) 
The real property is used exclusively for residential purposes; provided, however, that, in the event any portion of such real property is not used exclusively for the enrolled member/applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion used for residential purposes shall be entitled to the exemption provided by this article; and
(4) 
The enrolled member/applicant has been certified by the authority having jurisdiction of the volunteer fire company or fire department (the "governing authority") as an enrolled member of such company or department having served a minimum of two consecutive years of service. Such governing authority shall certify eligibility for the exemption utilizing the official service records of each enrolled member/applicant.
Eligible real property owned by an enrolled member of the volunteer fire company or fire department who accrues more than 20 years of active service and whose enrollment is so certified by the applicable governing authority of the volunteer fire company or fire department shall be granted the 10% exemption as authorized by this article for the remainder of the enrolled member's life, as long as such real property remains his or her primary residence in the Town of Marlborough.
Unremarried spouses of volunteer firefighters from the volunteer fire company or fire department killed in the line of duty shall be entitled to continue the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the governing authority as an unremarried spouse of an enrolled member of the volunteer fire company or fire department who was killed in the line of duty when so enrolled; and
B. 
Such deceased volunteer firefighter had been an enrolled member of volunteer fire company or fire department for at least five years; and
C. 
The eligible real property owned by such deceased volunteer firefighter at the time of his or her death had been receiving the exemption prior to his or her death.
Eligible real property owned by unremarried spouses of deceased volunteer firefighters of a volunteer fire company or fire department shall be entitled to continuation of the partial exemption granted hereunder; provided, however, that:
A. 
Such unremarried spouse is certified by the governing authority as an unremarried spouse of a person who was an enrolled volunteer member of a volunteer fire company or fire department at the time of his or her death; and
B. 
Such deceased volunteer firefighter had been an enrolled member of a volunteer fire company or fire department for at least 20 years; and
C. 
The eligible real property benefited from the partial exemption prior to his or her death.
A volunteer firefighter must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the Assessor responsible for preparing the assessment roll for the Town of Marlborough on a form as prescribed by the New York State Commissioner of Taxation and Finance.