Village of Victor, NY Article V Volunteer Firefighter and Ambulance Worker Tax Exemption

[Adopted 7-17-2023 by L.L. No. 3-2023]

§ 147-16 Title.

This article shall be known as the "Partial Village Exemption from Real Property Taxation to Volunteer Victor Fire District Firefighters and Volunteer Victor Farmington Ambulance Corps Workers."

§ 147-17 Exemption.

The Village grants a partial exemption from real property taxation pursuant to the provisions of Section 466-a of the New York Real Property Law for eligible enrolled members in good standing with at least two years of service to the Victor Fire Department or the Victor Farmington Ambulance Corps on the following terms:

A. The applicant must timely file an application for the exemption with the Tax Assessor for the Village of Victor;

B. The applicant must be certified by the District or the Corps, as the case may be, as an enrolled volunteer member of the Department or the Corps in good standing and with at least two years of service;

C. The applicant's primary residence must be located within Village, all of which is within the service area of the Victor Fire Department and the Victor Farmington Ambulance Corp; and

D. The applicant must certify that the property for which the exemption is sought is the applicant's primary residence;

E. For purposes of the Village tax, a qualified volunteer firefighter or ambulance worker who is eligible to receive the partial property tax exemption pursuant to the law shall receive an exemption of 10% of the assessed value of his primary residence.

§ 147-18 Lifetime exemption.

For purposes of Village taxes, an applicant who is the owner of a qualifying residential real property shall receive an exemption of 10% of the assessed value of such property for the life of the applicant in accordance with the following terms and conditions:

A. The applicant must timely file an application for the exemption with the Tax Assessor for the Village of Victor;

B. The applicant must be certified by the District or the Corps as an enrolled member in good standing of the Department or the Corps with at least 20 years of active service; and

C. The applicant's primary residence must be within the Village.

§ 147-19 Continuation of exemption when member is killed in line of duty.

For purposes of Village taxes, when the owner of a qualifying residential real property receiving a partial property tax exemption pursuant to Real Property Law Section 466-a is killed in the line of duty, the surviving spouse of that owner shall be entitled to the continuation of that partial tax exemption in accordance with the following terms:

A. The surviving spouse must timely file an application for the exemption with the Tax Assessor for the Village of Victor,

B. The surviving spouse shall not have remarried,

C. The surviving spouse must be certified by the District, or the Corps, as the spouse of an enrolled member in good standing, that the enrolled member to whom the applicant was married was killed in the line of duty and was receiving the exemption prior to his or her death, and that the surviving spouse has not remarried, and

D. The surviving spouse's primary residence must be within the Village of Victor.

§ 147-20 Continuation of Exemption for surviving spouse of deceased enrolled member with 20 years' active service who has not remarried.

For purposes of Village taxes, the surviving spouse of a deceased enrolled member receiving a lifetime partial exemption from property taxes who has not remarried shall be entitled to the continuation of the partial property tax exemption in accordance with the following terms:

A. The surviving spouse must timely file the appropriate exemption application with the Tax Assessor in the locality where the eligible property is located;

B. The surviving spouse shall not have remarried;

C. The surviving spouse must be certified by the District or the Corps as the surviving spouse, who has not remarried, of an enrolled member in good standing with at least 20 years of active service who was receiving the exemption prior to his or her death; and

D. The primary residence of the eligible surviving spouse must be located within the Village of Victor.

§ 147-21 Exclusivity of use.

The property for which the applicant seeks the exemption must be used exclusively for residential purposes or, in the case where a property is used for mixed purposes, the applicant must seek an exemption only for that portion of the property that is used for residential purposes.