The purpose of this article is to grant a partial exemption
from taxation for qualifying volunteer firefighters and EMT workers
in the Town of Esopus ("Town") as authorized by § 466-a
of the Real Property Tax Law.
Real property owned by an enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service or such enrolled member and spouse residing in the Town shall
be exempt from taxation to the extent of up to 10% of the assessed
value of such property for Town, special district, or fire district,
exclusive of special assessments.
Such exemption shall not be granted to an enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service residing in the Town unless:
The applicant resides in the town which is served by such incorporated
volunteer fire company or fire department or incorporated voluntary
ambulance service;
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 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 section;
and
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department, or voluntary
ambulance service as an enrolled member of such incorporated volunteer
fire company, fire department, or voluntary ambulance service, as
determined by the governing body of a town; provided, however, that
such governing body shall establish a minimum service requirement
for each applicant of two years.
Any enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service 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 shall be granted
the 10% exemption as authorized by this section for the remainder
of his or her life as long as his or her primary residence is located
within the Town.
Unremarried spouses of volunteer firefighters or volunteer ambulance
workers killed in the line of duty shall be entitled to continue an
exemption or reinstate a preexisting exemption claimed under this
article by an enrolled member of an incorporated volunteer fire company,
fire department, or incorporated voluntary ambulance service to such
deceased enrolled member's unremarried spouse if such member
is killed in the line of duty; provided, however, that:
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 of such incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service who was killed in the
line of duty; and
Unremarried spouses of deceased volunteer firefighters or volunteer
ambulance workers shall be entitled to continue an exemption or reinstate
a preexisting exemption to an unremarried spouse of a deceased enrolled
member of an incorporated volunteer fire company, fire department,
or incorporated voluntary ambulance service; provided, however, that:
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 of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service; and
Application for such exemption shall be filed with the assessor or
other agency, department or office designated by the municipality,
school district and/or fire district offering such exemption on or
before the taxable status date on a form as prescribed by the commissioner.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of this article on the effective date of this section
shall suffer any diminution of such benefit because of the provisions
of this section.