Real property owned by an active volunteer firefighter of an
incorporated volunteer fire company, fire department or fire protection
district, such active volunteer firefighter and spouse residing in
the Town of Colonie, shall be exempt from taxation to the extent of
10% of the assessed value of such property located in the Town of
Colonie, exclusive of special assessments.
This real property tax exemption shall only be granted to an
active volunteer firefighter of an incorporated volunteer fire company,
fire department or fire protection district subject to the following
qualifications:
A. The applicant resides in the Town of Colonie and the applicant is
an active volunteer firefighter of an incorporated volunteer fire
company, fire department or fire protection district which provides
services within the Town of Colonie;
B. The real property for which the exemption is sought is the applicant's
primary residence;
C. The real property for which the exemption is sought is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for the applicant's
primary residence, but is used for other purposes, such portion shall
be subject to taxation and only the remaining portion shall be entitled
to the exemption as provided by this statute; and
D. The applicant has provided a certificate issued by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department indicating that the applicant has been an active volunteer
firefighter of such incorporated fire company or fire department for
at least two years prior to the applicant seeking an exemption.
An applicant shall be eligible for the real property tax exemption during all years in which the applicant serves as an active volunteer firefighter, except as otherwise permitted by §
171-12.4 of this article.
A. As defined in General Municipal Law § 215 Subdivision 1,
"active volunteer firefighter" shall mean "a person who has been approved
by the authorities in control of a duly organized New York State volunteer
fire company or New York State volunteer fire department as an active
volunteer firefighter of the fire company or department and who is
faithfully and actually performing service in the protection of life
and property from fire or other emergency, accident, or calamity in
connection with the services required of the fire company or fire
department.
Any active volunteer firefighter of an incorporated fire company,
fire department or fire protection district who accrues more than
20 years of active service, as defined by § 171.12.2D of
this article, and is so certified by the authority having jurisdiction
for the incorporated fire company, fire department or fire protection
district, shall be granted the 10% exemption as authorized by this
statute for the remainder of his or her life, as long as his or her
primary residence is located within the County of Albany.
An unremarried surviving spouse of a volunteer firefighter killed
in the line of duty may receive the real property tax exemption for
the remainder of his or her life, as long as the surviving spouse's
primary residence is located within the County of Albany, if:
A. The unremarried surviving spouse is certified by an authority having
jurisdiction for the incorporated fire company, fire department or
fire protection district as an unremarried spouse of a formerly active
volunteer firefighter of such incorporated fire company, fire department
or fire protection district who was killed in the line of duty; and
B. Such deceased volunteer had been an active volunteer firefighter
for at least five years; and
C. Such deceased volunteer and unremarried spouse had been receiving
the real property tax exemption prior to his or her death.
An unremarried spouse of a volunteer firefighter with at least
20 years of service may receive the real property tax exemption for
the remainder of his or her life, as long as his or her primary residence
is located within the County of Albany, if:
A. Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or fire
protection district as an unremarried spouse of an active volunteer
firefighter, or former active volunteer firefighter, of such incorporated
volunteer fire company, fire department or fire protection district;
and
B. Such deceased volunteer had been an active volunteer firefighter
for at least 20 years; and
C. Such deceased volunteer and unremarried spouse had been receiving
the real property tax exemption prior to the death of the volunteer.
No applicant who is an active volunteer firefighter who, by
reason of such status, is receiving any benefit under the provisions
of law on the effective date of this article shall suffer any diminution
of such benefit because of the provisions of this article.
This article shall take effect on January 1, 2024, and shall
apply to taxable status dates occurring on or after the effective
date.
If any clause, sentence or provision of this article or the
application thereof to any person or circumstance shall be adjudged
by a court of competent jurisdiction to be invalid, the invalidity
thereof shall not affect, impair or invalidate the remainder of the
provisions of this article or the application thereof to other persons
and circumstances.