Pursuant to the provisions of § 466-a of the New York State Real Property Tax Law, as heretofore adopted and amended by the Legislature of the State of New York, the purpose of this article is to grant a partial exemption from taxation for Town purposes of real property owned by certain persons who are serving as volunteer members of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service in the Town of East Greenbush. It is intended to encourage such voluntary service by granting such exemptions.
[Adopted 4-19-2023 by L.L. No. 3-2023]
Real property owned by an enrolled member of an incorporated fire company, fire department, or incorporated voluntary ambulance service, or such enrolled member and spouse, residing in the Town of East Greenbush shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town purposes, exclusive of special assessments.
Such exemption shall only be granted to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance services if:
A.
The applicant resides in the Town of East Greenbush and is a member of an incorporated volunteer fire company or fire department or incorporated voluntary ambulance service which provides service within the Town;
B.
The real property which is the subject of such exemption is the primary residence of the applicant;
C.
The real 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 article; and
D.
The applicant has obtained and displayed a certificate issued by the authority having jurisdiction for the incorporated volunteer fire company or fire department indicating that the applicant has been an enrolled member of such incorporated volunteer fire company or fire department for at least two years or the applicant has been certified by the authority having jurisdiction for the incorporated voluntary ambulance service and has been an enrolled member of such 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 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 in the Town of East Greenbush 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 of East Greenbush.
An unremarried spouse of a volunteer firefighter or volunteer ambulance worker killed in the line of duty may receive the real property tax exemption if:
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 of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service in the Town of East Greenbush who was killed in the line of duty; 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 volunteer firefighter or volunteer ambulance worker with 20 years of service may receive the real property tax exemption if:
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 of such incorporated volunteer fire company, fire department or incorporated volunteer ambulance service in the Town of East Greenbush.
B.
Such deceased volunteer had been an enrolled member for at least 20 years.
C.
Such deceased volunteer and unremarried spouse had been receiving the exemption on such property prior to the death of such volunteer.
A.
Applications for such exemption shall be filed with the Assessor of the Town on or before the taxable status date on a form as prescribed by the New York State Commissioner for the Office of Real Property Tax Services.
B.
The Assessor of the Town shall have the duty and responsibility of procuring and filing a copy of such certification prior to granting the exemption provided for by this article.
This article shall take effect on January 1, 2024, and shall apply to taxable status dates occurring on or after such date.