The Town Board finds that volunteer firefighters and volunteer
ambulance workers provide essential emergency services to our community
and that it is in the best interests of the Town to encourage this
exceptional volunteerism. The Board finds that providing real property
tax exemptions to eligible enrolled members of such organizations
would be an incentive to attract new volunteers and help combat an
alarming decline in the number of volunteers serving as active responders
to fire, medical, or other emergencies. This article adopts the real
property tax exemptions for volunteer firefighters and volunteer ambulance
workers under NYS Real Property Tax Law § 466-a.
Such exemption shall only be granted if:
A. The applicant resides in the Town of Guilderland, which is served
by such incorporated volunteer fire company, volunteer fire department
or incorporated voluntary ambulance service for which the applicant
is a qualified enrolled member;
B. The real property which is the subject of such exemption is the primary
residence of the applicant;
C. The real 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;
D. The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, volunteer fire department,
or volunteer 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,
volunteer 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, volunteer fire department or incorporated voluntary
ambulance service, shall be granted the 10% exemption as authorized
by this article for the remainder of her or his life as long as her
or his primary residence is located within the Town of Guilderland.
The property tax exemption authorized by this article and granted
to an enrolled member of an incorporated volunteer fire company, volunteer
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 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 of such
property prior to her or his 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 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 Town Assessor on or before the taxable status date of each year
or as otherwise 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 NYS 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 upon the filing of this local
law with the NYS Secretary of State and shall apply to assessment
rolls prepared on the basis of taxable status dates on or after December
31, 2023.