Town of Niskayuna, NY Article VIII Exemption for Volunteer Fire Fighters and Ambulance Workers

[Adopted 2-15-2005 by L.L. No. 3-2005; amended 4-25-2023 by L.L. No. 3-2023]

§ 197-21 Exemption established.

Pursuant to § 466-e of the New York Real Property Tax Law, real property owned by a person who is an enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service, or owned by such person and his or her spouse, shall be exempt from taxation by the Town of Niskayuna to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.

§ 197-22 Conditions for exemption.

Such exemption shall not be granted unless:

A. The person applying for the exemption resides in the Town of Niskayuna which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance services.

B. The property is the primary residence of the person applying for the exemption

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.

D. The person applying for the exemption has been certified by the authority having jurisdiction for the incorporated volunteer fire company or fire department as an enrolled member of such incorporated volunteer fire company or fire department for at least two years, or has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service as an enrolled member of such incorporated voluntary ambulance service for at least two years. For county purposes, the procedure for certification by the appropriate authority shall be determined by the assessors designated by the respective municipalities, school districts or fire districts.

§ 197-23 Eligible members.

A. 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 article for the remainder of his or her life as long as his or her primary residence is located within the Town of Niskayuna.

B. Unremarried spouses of enrolled volunteer firefighters or volunteer ambulance workers killed in the line of duty may continue the 10% exemption, or reinstate a preexisting exemption, provided 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 five years; and

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

C. Unremarried spouses of deceased enrolled volunteer firefighters or volunteer ambulance workers may continue the 10% exemption, or reinstate a preexisting exemption, provided that:

(1) Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated volunteer 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.

§ 197-24 Filing of application.

Application for such exemption shall be filed with the assessor of the Town of Niskayuna on or before the taxable status date on a form as prescribed by the Commissioner of the New York State Department of Taxation and Finance.

§ 197-25 Diminution of benefit restricted.

No applicant who is a volunteer fire fighter or volunteer ambulance worker, who by reason of such status is receiving any benefit under the provisions of Article 4 of the New York State Real Property Tax Law on January 1, 2005, shall suffer any diminution of such benefit because of the provisions of this article.