This article may be cited as the "Volunteer Firefighters and
Ambulance Workers Tax Exemption Law of the Village of Caledonia, New
York."
This article is adopted pursuant to the authority granted by
Real Property Tax Law § 466-a. All definitions, terms and
conditions of such statute shall apply to this article.
The intent of this article is to adopt a real property tax exemption
for certain qualifying volunteer firefighters and volunteer ambulance
workers in accordance with New York State Real Property Tax Law § 466-a.
Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service residing in the Village of Caledonia shall be exempt
from taxation to the extent of 10% of the assessed valuation for county
purposes, provided the owner(s) meet the qualifications set forth
below.
To be eligible for the exemption authorized by Real Property
Tax Law § 466-a and implemented by this article, the real
property must be owned by an enrolled member of an incorporated volunteer
fire company, fire department, or incorporated voluntary ambulance
service residing in the Village of Caledonia subject to the following
additional requirements:
A. The enrolled
member resides in the Village of Caledonia;
B. The property
is the primary residence of the enrolled member;
C. The property
is used exclusively for residential purposes; provided, however, that
in the event any portion of such property is not used exclusively
for the enrolled member'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 section;
and
D. The enrolled
member has been certified by the authority having jurisdiction for
the incorporated volunteer fire company, fire department, or incorporated
voluntary ambulance service as an enrolled member of such incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service for at least two years.
Any enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service residing in the Village of Caledonia who accrues more than 20 years of active service and is so certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, who also meets all the requirements set forth in §
192-36, shall be granted the 10% exemption as described above for the remainder of his or her life as long as his or her primary residence is located within the Village of Caledonia.
An unremarried spouse of volunteer firefighter or volunteer
ambulance worker killed in the line of duty shall be eligible to receive
the 10% exemption as described above, provided that: (a) such unremarried
spouse is certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service as an unremarried spouse of an enrolled member;
and (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.
An unremarried spouse of a deceased volunteer firefighter or
volunteer ambulance worker shall be eligible to receive the 10% exemption
as described above, provided that: (a) such unremarried spouse is
certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service as an unremarried spouse of a deceased enrolled
member; and (b) such deceased volunteer had been an enrolled member
for at least 20 years; and (c) such deceased volunteer and unremarried
spouse had been receiving the exemption prior to the death of such
volunteer.
Any other local law, ordinance, or resolution inconsistent herewith
is hereby repealed. This article expressly repeals and replaces any
prior local law adopted by this Board establishing such exemption.
Should any provision of this article declared by the courts
to be unconstitutional or invalid, such decision shall not affect
the validity of this article as a whole or any part thereof other
than the part so decided to be unconstitutional or invalid.
This article shall be effective upon its adoption and filing
with the Secretary of State.