[Adopted 7-5-2023 by L.L. No. 1-2023]
It is the intent of the Town Board of the Town of Marcellus
to provide a real property tax exemption to qualifying volunteer firefighters
and volunteer ambulance workers as set forth in Real Property Tax
Law § 466-a.
Real Property Tax Law § 466-a authorizes the Town
Board to adopt a local law providing a real property tax exemption
of up to 10% of the assessed value of real property owned by the qualifying
volunteer firefights and ambulance workers.
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 Town of Marcellus 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 Town of Marcellus and the Town of Marcellus 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 Town of Marcellus,
which is hereby established as three 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 Town of Marcellus, on a form
as prescribed by the New York State Commissioner of Taxation and Finance.
The Town of Marcellus must maintain written guidelines, available
upon request, as to the requirements of an enrolled volunteer member
relating to this exemption.
The Town of Marcellus Town Board must annually file with the
Town 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 authority having
jurisdiction) 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 Town of Marcellus.
The unremarried surviving spouse of a deceased enrolled member
killed in the line of duty, as certified by the authority having jurisdiction,
is qualified to continue to receive an exemption, 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 unremarried surviving spouse of a deceased enrolled member,
as certified by the authority having jurisdiction, is qualified to
continue to receive an exemption, as long as the deceased volunteer
had been an enrolled member for at least 20 years and the deceased
volunteer and unremarried spouse had been receiving the exemption
at the time of his or her death.
