[Adopted 4-18-2023 by L.L. No. 1-2023]
An exemption of 10% of assessed value of property owned by an enrolled member as set forth below, or such enrolled member and their spouse, is hereby granted from taxation with respect to the real property taxes of the Village of Fort Plain as long as eligibility requirements are met.
Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company or fire department, provided that:
A. 
The property is owned by the volunteer firefighter;
B. 
The property is the primary residence of the volunteer firefighter;
C. 
The property is used exclusively for residential purposes;
D. 
The volunteer firefighter resides in the Village of Fort Plain and the Village of Fort Plain is served by such incorporated volunteer fire company or fire department;
E. 
The volunteer firefighter is certified by the authority having jurisdiction as an enrolled member of the Fort Plain Volunteer Fire Department;
F. 
The volunteer firefighter worker meets the minimum service requirement established by the Village of Fort Plain, which is hereby established as two years;
G. 
Any unmarried surviving spouse of a volunteer who was killed in the line of duty shall continue to receive the 10% exemption if:
(1) 
The Fort Plain Volunteer Fire Company certified that the unremarried spouse is eligible for the exemption,
(2) 
The volunteer had accumulated five years of service,
(3) 
The residence continues to be the primary residence of the surviving spouse.
H. 
Any unremarried surviving spouse of a volunteer who has passed way shall continue to receive the 10% exemption if:
(1) 
The Fort Plain Volunteer Fire Company certified that the unremarried spouse is eligible for the exception.
(2) 
The volunteer had accumulated 20 years of service.
(3) 
The residence continues to be the primary residence of the surviving spouse.
A volunteer firefighter must annually, on or before the applicable taxable status date, file an application for such property tax exemption with the assessor responsible for preparing the assessment roll for the Village of Fort Plain, on a form as prescribed by the New York State Commissioner of Taxation and Finance.
The Board of the Village of Fort Plain must annually file with the Assessor, prior to the applicable taxable status date, a list of the active volunteer members who are certified to meet the minimum service requirement. Such list must provide, as of the applicable taxable status date, the number of years of service served by each such enrolled member and such enrolled member's address of residence.