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 Lima as long as eligibility requirements are
met.
Such exemption shall be granted to an enrolled 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 Village of Lima the Village of Lima 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 requirement established by the Village of Lima, which
is hereby established as five years.
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 assessor responsible for
preparing the assessment roll for the Village of Lima, on a form as
prescribed by the New York State Commissioner of Taxation and Finance.
The Village of Lima must maintain written guidelines, available upon
request, as to the requirements of an enrolled volunteer member relating
to this exemption.
The Board of Trustees of the Village of Lima must annually file
with the assessor, prior to the applicable taxable status date, a
list of the active volunteer members who are certified to meet the
minimum service requirement. Such list must provide, as of the applicable
taxable status date, the number of years of service served by each
such enrolled member and such enrolled member's address of residence.
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 eligible enrolled member who accrues more than 20 years
of active volunteer service (as certified by the Board of Trustees
of the Village of Lima) 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 Village of Lima.
The un-remarried surviving spouse of a deceased enrolled member
killed in the line of duty, as certified by the Board of Trustees
of the Village of Lima, is qualified to continue to receive an exemption
for the remainder of his or her life as long as his or her primary
residence is located within the Village of Lima, as long as the deceased
volunteer had been an enrolled member for at least five years and
had been receiving the exemption at the time of his or her death.
The un-remarried surviving spouse of a deceased enrolled member,
as certified by the Board of Trustees of the Village of Lima, is qualified
to continue to receive an exemption as long as his or her primary
residence is located within the Village of Lima, as long as the deceased
volunteer had been an enrolled member for at least 20 years and the
deceased volunteer and un-remarried spouse had been receiving the
exemption at the time of his or her death.
If any clause, sentence, paragraph, section or part of this
article is declared by a Court of competent jurisdiction to be invalid,
such judgment 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 Section 27.