[Adopted 2-22-2023 by L.L. No. 2-2023]
The state Real Property Tax Law was amended by Chapter 670 of
the Laws of 2022 by the addition of a new § 466-a providing
for a 10% partial real property tax exemption of the assessed value
of the primary residence owned by a qualified enrolled member of an
incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service that serves the Town. The intent of this
article is to permit the partial real property tax exemption for such
qualified enrolled members of said emergency services organizations
for real property taxes imposed by the Town.
Pursuant to Chapter 670 of the Laws of 2022 effective December
9, 2022, the state Real Property Tax Law was amended by adding a new
§ 466-a authorizing local governments, including towns,
to enact by local law, ordinance or resolution such partial tax exemption
for Town real property taxes to qualified enrolled members of said
emergency services organizations, following a public hearing.
The primary residential real property located in the Town that
is owned by an enrolled member of an incorporated volunteer fire company,
volunteer fire department or incorporated voluntary ambulance service
that provides services within the Town shall be exempt from taxation
and assessments levied by the Town for general fund tax and highway
tax to the extent of 10% of the assessed value of such property, exclusive
of special assessments, subject to the requirements set forth herein.
For purposes of the exemption granted to volunteer firefighters, the
term enrolled member of an incorporated volunteer fire company or
volunteer fire department shall mean an active volunteer, firefighter
as defined in § 215 of the General Municipal Law and based
on criteria established by the authority having jurisdiction.
For purposes of Real Property Tax Law § 466-a and
this article, the term "authority having jurisdiction" shall mean:
Such exemption shall not be granted unless:
A.
The applicant resides in the Town which is served by such incorporated
volunteer fire company, volunteer fire department or incorporated
voluntary ambulance service of which the applicant is a qualified
enrolled member;
B.
The property is the primary residence of the applicant;
C.
The property is used exclusively for residential purposes; provided,
however, that if any portion of such property is not used exclusively
for the applicant's residence but is used for other purposes,
such portion shall be subject to taxation and the remaining portion
only shall be entitled to the exemption provided by this article;
and
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member who has served such incorporated
volunteer fire company, fire department, or voluntary ambulance service
for at least two years; and
E.
The applicant must submit said certification from the authority having
jurisdiction together with the tax exemption application.
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 authorized by this article for the remainder of
his or her life, as long as his or her primary residence is located
within the county.
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:
A.
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;
B.
Such deceased volunteer had been an enrolled member for at least
five years; and
C.
Such deceased volunteer had been receiving the exemption prior to
his or her death.
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:
A.
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;
B.
Such deceased volunteer had been an enrolled member for at least
20 years; and
C.
Such deceased volunteer and unremarried spouse had been receiving
the exemption for such property prior to the death of such volunteer.
An application form for such exemption and a certification provided
by the appropriate authority having jurisdiction shall be filed with
the Assessor for the Town, on or before the taxable status date of
each year or as otherwise required, as prescribed by New York State.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of Article 4 of the state Real Property Tax Law on
the effective date of this article shall suffer any diminution of
such benefit because of the provisions of this article.
This article shall take effect on February 23, 2023.
