[Adopted 3-2-2023 by L.L. No. 3-2023]
As used in this article, the following terms shall have the
meanings indicated:
An enrolled member of a fire/ambulance company in the Village
of Baldwinsville.
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Village of Baldwinsville.
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 Village of Baldwinsville as long as eligibility requirements
are met.
A.
Such exemption shall be granted to an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service, provided that:
(1)
The property is owned by the volunteer firefighter or volunteer ambulance
worker;
(2)
The property is the primary residence of the volunteer firefighter
or volunteer ambulance worker;
(3)
The property is used exclusively for residential purposes, or except
as set forth herein;
(4)
The volunteer firefighter or volunteer ambulance worker resides in
the Village of Baldwinsville and the Village of Baldwinsville is served
by such incorporated volunteer fire company or fire department or
incorporated voluntary ambulance service;
(5)
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;
(6)
The volunteer firefighter or volunteer ambulance worker meets the
minimum service requirement established by the Village of Baldwinsville,
which is hereby established as two years.
B.
Application. A volunteer firefighter or volunteer ambulance worker
must annually, on or before the applicable taxable status date, file
an application for such property tax exemption with the Clerk on a
form prescribed by the New York State Commissioner of Taxation and
Finance.
C.
The Village of Baldwinsville shall maintain written guidelines, available
upon request, as to the requirements of an enrolled volunteer member
relating to this exemption.
D.
No diminution of benefits. An applicant who is receiving any benefits
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.
E.
Unremarried spouse of enrolled member killed in the line of duty.
The unremarried surviving spouse of a deceased enrolled member killed
in the line of duty, as certified by the authority having jurisdiction,
is qualified to continue to receive an exemption, as long as the deceased
volunteer has been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
F.
Unremarried spouse of deceased enrolled member. The unremarried surviving
spouse of a deceased enrolled member, as certified by the authority
having jurisdiction, is qualified to continue to receive an exemption,
as long as the deceased volunteer had been an enrolled member for
at least 20 years and the deceased volunteer and unremarried spouse
have been receiving the exemption at the time of his or her death.
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (certified by the authority having jurisdiction)
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 in the Village of Baldwinsville. The property must be used
exclusively for residential purposes; provided, however, that in the
event that 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 the article.
The Village shall adopt, by resolution, the procedure for the
certifications required in this article.
