Town of Hyde Park, NY Volunteer Fire Fighters and Ambulance Workers Exemption

[Amended 2-27-2023 by L.L. No. 2-2023]

In accordance with § 466-a of the New York State Real Property Tax Law, real property which is the primary residence of an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service, or an enrolled member and such member’s spouse, shall be entitled to an exemption from the Town of Hyde Park real property taxes, including ad valorem special district taxes, but exclusive of special assessments, to the extent of 10% of the assessed value of such property upon satisfying the criteria set forth in this article.

[Amended 1-22-2024 by L.L. No. 2-2024]

Eligibility. Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in such Town, provided that:

(1)

The applicant resides in the Town which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;

(2)

The property is the primary residence of the applicant;

(3)

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 section; and

(4)

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 of such incorporated volunteer fire company, fire department, or voluntary ambulance service for at least two years.

[Amended 1-22-2024 by L.L. No. 2-2024]

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 as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within the Town.

Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty shall be entitled to continue an exemption or reinstate a preexisting exemption claimed under this article by an enrolled member of an incorporated volunteer fire company, fire department, 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:

(1)

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 an enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service who was killed in the line of duty; and

(2)

Such deceased volunteer had been an enrolled member for at least two years; and

[Amended 1-22-2024 by L.L. No. 2-2024]

(3)

Such deceased volunteer had been receiving the exemption prior to his or her death.

Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers shall be entitled 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, or incorporated voluntary ambulance service; provided, however, that:

(1)

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 a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and

(2)

Such deceased volunteer had been an enrolled member for at least 20 years; and

(3)

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 section shall suffer any diminution of such benefit because of the provisions of this section.

Applicants for the exemption shall file with the Town of Hyde Park Assessor the application for volunteer fire fighters/ambulance workers exemption prepared by the New York State Board of Real Property Services for Dutchess County residents. Proof of primary residence shall be provided to the Assessor with the application. The certification required by Subsection B of this section shall also be submitted with the application. Said application must be filed annually, on or before the taxable status date of the Town of Hyde Park.

Proof of certification of enrolled membership in a volunteer fire company or department or ambulance service must be provided to the Town Assessor on a form provided by the Town. Said certification shall be in the form of a signed statement from the Chief of the fire department or ambulance service certifying the date the fire fighter or ambulance worker became an enrolled member of the department, that the fire fighter or ambulance worker has been an enrolled member since that date and is currently an enrolled member and that the name of the fire fighter or ambulance worker is specified on the list maintained by the company or department for the purposes of Volunteer Fire fighters' Benefit Law or Volunteer Ambulance Workers' Benefit Law. The Chief may file an original statement with an aggregate list of fire fighters and ambulance workers with the Assessor in lieu of providing individual certifications.