[Adopted 6-7-2023 by L.L. No. 4-2023]
This article shall be known as "Real Property Tax Exemption
for Volunteer Firefighters and Volunteer Ambulance Service Workers."
This article is intended to be consistent with and is enacted
by the Town Board of the Town of Cortlandville pursuant to its authority
to adopt laws under the New York State Constitution, the New York
State Municipal Home Rule Law, and the New York State Town Law. It
is intended and is hereby declared to address matters of local concern
only and is intended to act in furtherance of the Town's authority
with respect to existing zoning and land use laws and its police powers
related to the planning and physical use of real property within the
Town.
The state Real Property Tax Law has been amended by adding a
new § 466-a regarding a partial real property tax exemption
for the primary residence owned by a volunteer firefighter or volunteer
ambulance service workers. The intent of this article is to continue
and expand the partial real property tax exemption currently offered
by the Town consistent with the terms of the newly amended statute.
Residential real property owned by an enrolled member of the
Cortlandville Fire Department shall be exempt from taxation and assessments
levied by the Town to the extent of 10% of the assessed value of such
property, exclusive of special assessments, subject to the requirements
set forth in this article.
Such exemption shall not be granted unless:
A.
The applicant resides in the Town of Cortlandville;
B.
The property is the primary residence of the applicant;
C.
The property is used exclusively for residential purposes; provided,
however, that if 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 this article;
and
D.
The applicant has been certified by the Board of Fire Commissioners
of the Fire District as an enrolled member who has served the Cortlandville
Fire Department for at least two years. The applicant must submit
such certification together with the tax exemption application.
Any enrolled member of the Cortlandville Fire Department who
accrues more than 20 years of active service, and is so certified
by the Board of Fire Commissioners of the Fire District, shall be
granted the 10% exemption authorized by this article for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Cortlandville.
The property tax exemption authorized by this article and granted
to an enrolled member of the Cortlandville Fire Department shall,
upon application, be continued to such deceased enrolled member's
unremarried spouse if such member is killed in the line of duty, provided
that:
A.
Such unremarried spouse is certified by the Board of Fire Commissioners
of the Fire District as an unremarried spouse of such enrolled member
who was killed in the line of duty;
B.
Such deceased volunteer had been an enrolled member for at least
five years; and
C.
Such deceased volunteer had been receiving the exemption prior to
his or her death.
The property tax exemption authorized by this article and granted
to an enrolled member of the Cortlandville Fire Department shall,
upon application, be continued to such deceased enrolled member's
unremarried spouse, provided that:
A.
Such unremarried spouse is certified by the Board of Fire Commissioners
of the Fire District as an unremarried spouse of such enrolled member;
B.
Such deceased volunteer had been an enrolled member for at least
twenty (20) years; and
C.
Such deceased volunteer and unremarried spouse had been receiving
the exemption prior to the death of such volunteer.
An application form for such exemption and a certification provided
by the Board of Fire Commissioners of the Fire District shall be filed
with the Assessor for the Town of Cortlandville on or before the taxable
status date of each year or as otherwise required as prescribed by
New York State.
No applicant who is a volunteer firefighter or ambulance worker
who by reason of such status is receiving any benefit under the provisions
of Article 4 of the New York State Real Property Tax Law on the effective
date of this article shall suffer any diminution of such benefits
because of the provisions of this article.
