[Adopted 2-15-2023 by L.L. No. 2-2023]
The Town of Halfmoon hereby enacts a local law entitled "Volunteer Firefighters and Ambulance Workers Exemption" pursuant to Real Property Tax Law § 466-a.
An exemption of 10% of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Town of Halfmoon exclusive of special assessments, multiplied by the latest state equalization rate for the assessing unit in which the real property is located.
Such exemption shall be granted to an enrolled active member of an incorporated volunteer fire company, Fire Department, or incorporated voluntary ambulance service provided that:
A. 
The property is owned by the volunteer firefighter or volunteer ambulance worker;
B. 
The property is the primary residence of the volunteer firefighter or volunteer ambulance worker;
C. 
The property is used exclusively for residential purposes;
D. 
The volunteer firefighter or volunteer ambulance worker resides in the Town of Halfmoon, and the Town of Halfmoon is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
E. 
The volunteer firefighter or volunteer ambulance worker is certified by the authority having jurisdiction as an enrolled member of such an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service; and
F. 
The volunteer firefighter or volunteer ambulance worker meets the minimum service requirements established by the Town of Halfmoon, which is hereby established as two years.
As further detailed herein, the fire districts need to provide a list of enrolled, active members every year for the exemption to remain. All owners must sign the designated form issued by New York State, currently the RP-466-a-vol form. The Town of Halfmoon must maintain written guidelines, available on request, as to the requirements of an enrolled volunteer member relating to this exemption.
The incorporated volunteer fire company or fire department or incorporated voluntary ambulance service has certified, in writing, that the applicant has been an enrolled member of such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service for at least two years and remains an active member.
An applicant who is receiving any benefit pursuant to Article 4 of the Real Property Tax Law as of the effective date of this article shall not have any of those benefits diminished because of this article.
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 of Halfmoon.
A. 
The unremarried spouse of a volunteer firefighter or volunteer ambulance worker killed in the line of duty may receive the real property tax exemption if:
(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 qualified, enrolled member of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service who was killed in the line of duty;
(2) 
Such deceased volunteer had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the partial tax exemption prior to his or her death.
B. 
The unremarried spouse of a volunteer firefighter or volunteer ambulance worker with 20 years of service may receive the real property tax exemption for the rest of his or her life if:
(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 volunteer ambulance service;
(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 of such property prior to the death of such volunteer.
If any clause, sentence, paragraph, section or part of this article is declared by a court of competent jurisdiction to be invalid, such judgement shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to said clause, sentence, paragraph, section or part of this article.
This article shall take effect immediately upon filing in the office of the Secretary of State in accordance with Municipal Home Rule Law § 27.