[Adopted 2-9-2023 by L.L. No. 2-2023]
The Town Board hereby adopts the exemption for volunteer firefighters
and ambulance workers pursuant to the guidelines set forth at New
York Real Property Tax Law (NY RPTL) § 466-a.
The Town Board hereby establishes the exemption for volunteer
firefighters and ambulance workers as follows:
A.
The 10% property tax exemption shall apply to property used exclusively
for residential purposes by the firefighter and/or ambulance worker.
B.
If a portion of the property is used for nonresidential purposes,
or by another person for residential purposes, then the exemption
shall apply only to that part of the structure used for residential
purposes by the firefighter and/or ambulance worker.
C.
The firefighter and/or ambulance worker shall meet a minimum service
requirement of at least two consecutive years before this exemption
shall apply.
D.
The Supervisor for the Town of Clayton, the Town Clerk, their respective
agents and/or employees are hereby authorized to sign all documents
and take all steps necessary to provide full force and effect of this
article.
