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.
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.