This article is intended to approve and authorize a partial
real property tax exemption for qualifying volunteer firefighters
and ambulance workers to the fullest extent as is authorized under
New York State Real Property Tax Law § 466-a.
None of the following exemptions shall be granted until a qualifying
volunteer has achieved a minimum of two years of service. Upon and
after two years of service, the exemptions shall apply pursuant to
the following rules:
A. Any enrolled member who has been certified by the authority having
jurisdiction (AHJ) 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 will be entitled to a 10% reduction in their taxable
value for town tax purposes.
B. Any member who has achieved over 20 years of accumulated service
shall be considered a life member and the exemption will continue
for the remainder of their life if the property serves as their primary
residence.
C. Any un-remarried surviving spouse of a volunteer who was killed in
the line of duty shall continue to receive the 10% exemption if:
(1) The AHJ certifies that the un-remarried spouse is eligible for the
exemption.
(2) The volunteer had accumulated five years of service.
(3) The residence continues to be the primary residence of the surviving
spouse.
D. Any un-remarried surviving spouse of a volunteer who passed away
shall continue to receive the 10% exemption if:
(1) The AHJ certifies that the un-remarried spouse is eligible for the
exemption.
(2) The volunteer had accumulated 20 years of service.
(3) The residence continues to be the primary residence of the surviving
spouse.
If any portion of this article, or the application thereof to
any person, entity, or circumstance, shall be determined by any court
or tribunal of competent jurisdiction to be invalid or unenforceable,
such determination shall be confined in its operation to the invalid
part hereof, or in its application to such person, entity, or circumstance
as is directly involved in the controversy in which such determination
shall have been rendered, and the remainder of this article shall
not be impaired thereby, and such determination shall not be deemed
or construed to apply to other persons, entities, or circumstances.
This article shall take effect immediately and shall apply to
all tax assessment rolls arising after June 1, 2023.