As authorized by § 466-a of the New York Real Property
Tax Law, real property owned by an enrolled member of an incorporated
volunteer fire company, fire department, Ontario Town fire district
or incorporated voluntary ambulance service or such enrolled member
and spouse residing in any county shall be exempt from taxation to
the extent of up to 10% of the assessed value of such property for
city, village, town, part town, special district, school district,
fire district or county purposes, exclusive of special assessments.
Such exemption shall not be granted to an enrolled member of
an incorporated volunteer fire company, fire department, Ontario Town
fire district or incorporated voluntary ambulance service residing
in such county unless:
A. The applicant
resides in the city, town or village which is served by such incorporated
volunteer fire company, or fire department, Ontario Town fire district
or incorporated voluntary ambulance service;
B. The property
is the primary residence of the applicant;
C. The property
is used exclusively for residential purposes; provided, however, that,
in the event 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, Ontario Town fire district,
or voluntary ambulance service as an enrolled member of such incorporated
volunteer fire company, fire department, Ontario Town fire district
or voluntary ambulance service, as determined by the governing body
of a city, village, town, school district, Ontario Town fire district
or county; provided, however, that such governing body shall establish
a minimum service requirement for each applicant of two years of service.
It shall be the duty and responsibility of the governing body of each
municipality, school district and/or fire district which adopts a
local law, ordinance or resolution pursuant to this article to determine
the procedure for certification.
Any enrolled member of an incorporated volunteer fire company,
fire department, Ontario Town fire district 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, Ontario Town fire district
or incorporated voluntary ambulance service shall be granted the 10%
exemption as authorized by this article for the remainder of his or
her life as long as his or her primary residence is located within
such county.
Any local law or ordinance adopted pursuant to this article
may be separately amended, or a local law, ordinance or resolution
may be separately adopted, to continue an exemption or reinstate a
preexisting exemption claimed under such statutes by an enrolled member
of an incorporated volunteer fire company, fire department, Ontario
Town fire district or incorporated voluntary ambulance service to
such deceased enrolled member's unremarried spouse if such member
is killed in the line of duty; provided, however, that:
A. Such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department. Ontario Town fire district
or incorporated voluntary ambulance service as an unremarried spouse
of an enrolled member of such incorporated volunteer fire company,
fire department, Ontario Town fire district or incorporated voluntary
ambulance service who was killed in the line of duty; and
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.
Any local law or ordinance adopted pursuant to this article
may be separately amended, or a local law, ordinance or resolution
may be separately adopted, to continue an exemption or reinstate a
preexisting exemption to an unremarried spouse of a deceased enrolled
member of an incorporated volunteer fire company, fire department,
Ontario Town fire district or incorporated voluntary ambulance service;
provided, however, that:
A. Such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department, Ontario Town fire district
or incorporated voluntary ambulance service as an unremarried spouse
of a deceased enrolled member of such incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service;
and
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.
Application for such exemption shall be filed with the Assessor
or other agency, department or office designated by the municipality,
school district and/or fire district offering such exemption on or
before the taxable status date on a form as prescribed by the Commissioner.
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 this article 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 immediately upon filing with
the New York Secretary of State.