The Board hereby finds and determines that it is in the best
interests of the Town to offer to its residents who are volunteer
firefighter or volunteer ambulance workers with a real property tax
exemption in accordance with New York State Real Property Tax Law.
Therefore, the purpose of this article is to provide the maximum benefit
permissible to the residents of the Town who are volunteer firefighters
and volunteer ambulance workers meeting certain criteria.
As used in this article, the following terms shall have the
meanings indicated:
ASSESSOR
The individual or entity tasked with providing assessment
services to the Town of Hartford.
QUALIFYING MEMBER
A presently enrolled member with at least two years of service,
or a not-presently enrolled member with at least 20 years of service,
of the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service, which serves the Town of Hartford, and
who resides within the Town of Hartford.
QUALIFYING SPOUSE
An un-remarried spouse of a deceased enrolled member of an
incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service which serves the Town of Hartford and
who was receiving the exemption created by this article as a qualifying
member before their death where the deceased spouse had either: (1)
five years of service and was killed in the line of duty; or (2) had
at least 20 years of service to such organization.
Application for the exemption under this section shall be made
to the assessor. The application shall be on a form prescribed by
the Commissioner for the New York State Department of Taxation and
Finance and shall be submitted to the assessor on or before the taxable
status date. All incorporated volunteer fire companies, fire departments,
or incorporated voluntary ambulance services with members who may
qualify for this exemption shall, by the taxable status date, provide
to the assessor a list of all enrolled members which includes each
members enrollment commencement date. The assessor shall review such
timely applications and certify on behalf of the Town that qualified
members or qualified spouses meet the requirements of this article
and are entitled to the exemption provided by this article.
This article shall take effect immediately upon filing with
the Secretary of State.