[Adopted 10-26-2023 by L.L. No. 5-2023]
A. 
The Town of Colonie believes that it is essential to train and retain volunteer firefighters in order to maintain effective emergency protection and ensure the health and safety of the Town's residents. A real property tax exemption shall provide an incentive to attract new volunteers and retain those that have been serving the Town to date. This tax exemption recognizes the personal sacrifices and dedication of the individuals who volunteer their time and risk their lives to protect their neighbors without compensation.
B. 
The purpose of this article is to implement a real property tax exemption for volunteer firefighters in accordance with Real Property Tax Law § 466-a.
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.
A. 
Applications for such exemption shall be filed with the Assessor of the Town of Colonie on or before the taxable status date (March 1) on the form prescribed by the New York State Commissioner for the Office of Real Property Tax Services (RP-466-A-VOL).
B. 
An applicant seeking an exemption shall be responsible for procuring and filing a copy of such certification prior to granting the exemption provided for by this article.
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.