[Adopted 6-21-2023 by L.L. No. 1-2023; amended in its entirety 3-19-2025 by L.L. No. 2-2025]
A. 
The state Real Property Tax Law was amended by Chapter 670 of the Laws of 2022 by the addition of a new § 466-a providing for a 10% partial real property tax exemption of the assessed value of the primary residence owned by a qualified enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service that serves the Town.
B. 
The intent of this article is to opt in to recently enacted Real Property Tax Law § 466-1, which allows municipalities to extend the partial exemption to qualified volunteers who serve in neighboring jurisdictions outside of the Town of Plattekill, NY, and thereby, to sustain and increase volunteerism in those essential organizations.
A. 
The primary residential real property located in the Town that is owned by a qualified, enrolled member of an incorporated volunteer fire company, volunteer fire department or incorporated volunteer ambulance service that provides services within the Town or to a neighboring jurisdiction shall be exempt from taxation and assessments levied by the Town to the extent of 10% of the assessed value of such property, exclusive of special assessments, subject to the requirements set for in this article.
B. 
Application for such exemption shall be filed with the Assessor having jurisdiction of the real property on or before the taxable status date on a form prescribed by the Commissioner of the New York State Department of Taxation and Finance Office of Real Property Tax Services.
C. 
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 Town of Plattekill unless:
(1) 
The applicant resides in the city, town or village which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;
(2) 
The property is the primary residence of the applicant;
(3) 
The property is used exclusively for residential purposes; provided, however, that in any 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;
(4) 
The applicant has served as an enrolled member with such volunteer fire company or fire department or incorporated voluntary ambulance service for a minimum of two years; and
(5) 
The incorporated volunteer fire company or fire department and incorporated voluntary ambulance service has submitted to the Town of Plattekill Assessor's Office a complete list of enrolled members, with their respective dates of service for such incorporated voluntary fire company or fire department or incorporated voluntary ambulance service. The Town of Plattekill Assessor's Office shall then review all potential candidates and certify those that meet the necessary criteria to be eligible for this exemption.
D. 
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 RPTL § 466-a for the remainder of his or her life as long as his or her primary residence is located within Town of Plattekill.
E. 
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty. An exemption by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, to such deceased enrolled members un-remarried spouse may be continued or re-instated if such member is killed in the line of duty; provided, however, that:
(1) 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an un-remarried 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
(2) 
Such deceased volunteer had been an enrolled member for at least five years; and
(3) 
Such deceased volunteer had been receiving the exemption prior to his or her death.
F. 
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers. An exemption by an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service may be continued or re-instated to such deceased enrolled member's un-remarried spouse; provided, however, that:
(1) 
Such un-remarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an un-remarried spouse of a deceased enrolled member of such incorporated volunteer fire company, fire department or incorporated voluntary ambulance service; and
(2) 
Such deceased volunteer had been an enrolled member for at least 20 years; and
(3) 
Such deceased volunteer and un-remarried spouse had been receiving the exemption for such property prior to the death of such volunteer.
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 Article 4 of the Real Property Tax law on the effective date of this article shall suffer any diminution of such benefits because of the provisions of this article.
This article shall take effect immediately upon filing with the Office of the Secretary of State of the State of New York.