Any enrolled
member who 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, and
such company, department, or service provides service to the Town
of Dickinson, will be entitled to a 10% reduction in the taxable value
of their primary residence for Town tax purposes.
Any member
who has achieved over 20 years of accumulated service shall be considered
a life member, and this exemption will continue for the remainder
of their life for so long as the property serves as their primary
residence.
The
authority having jurisdiction certifies that the unremarried spouse
is an unremarried spouse of a volunteer who was killed in the line
of duty and who was eligible for the exemption;
The
authority having jurisdiction certifies that the unremarried spouse
is an unremarried spouse of a volunteer who passed away and who was
eligible for the exemption;
The property
for which the exemption is applied shall be entirely or partially
owned by the volunteer or their unremarried spouse, and must be used
exclusively for residential purposes; provided, however, that in the
event any portion of such property is not used exclusively for residential
purposes, such nonresidential portion shall be subject to taxation
and the remaining portion only shall be entitled to the exemption.
Application
for the exemption shall be filed annually by the person seeking the
exemption, on or before the taxable status date, with the assessor
responsible for preparing the assessment roll for the Town of Dickinson,
on the form as prescribed by the New York State Commissioner of Taxation
and Finance. The Town of Dickinson shall maintain written guidelines,
available upon request, as to the requirements of an enrolled volunteer
member relating to this exemption.
The Town Board of the Town of Dickinson is authorized to adopt
a certification procedure by resolution, as it deems necessary and
appropriate.